PKF-Blog

In the case of inheritance, while it is possible to transfer an owner-occupied home to the remaining spouse free of inheritance tax, nevertheless, […]

The draft of the 2022 Annual Tax Act (Jahressteuergesetz, JStG) contains – besides many other changes (please see our previous report) – amendments to […]

Those who buy rental properties are generally interested in allocating as high a share of the purchase price as possible to the building because only […]

Warranty rights are generally excluded in house purchase agreements. In the case of so-called hidden defects, which the vendor is aware of, other […]

In many cases where tenancies are terminated for own use, the courts rule in favour of the tenants. However, if the landlady provides alternative […]

Last year, the so-called renovation clause received a lot of media attention on account of a ruling by the Federal Court of Justice […]

Frequently, in the case of property that is rented out and held as taxable assets, the tax depreciation volume has been used up, or the amount of […]

Companies that exclusively manage their own real estate are able to file an application to make a reduction to their trading profits so that, […]

When purchasing a rental property, it is generally advantageous for landlords if the local tax office allocates as high a share of the purchase price […]

Income from the letting and leasing of immovable assets and rights also includes, among other things, renting out residential property – frequently at […]