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Archive for the Author ‘Boris Piekarek’
German Commercial Partnerships Soon to Be Taxed 15 Percent Corporate Income Tax!
The calls of many small and medium-sized entrepreneurs in Germany have been heard. After the failed first attempt in 2000, it will be possible for shareholders of a general partnership (OHG) or a limited partnership (KG) to choose between income tax […]
Private Real Estate Investment: These Are the Available Structuring Options in Germany
Real estate investments are in demand even in times of crisis. They are widely regarded as crisis-proof and stable in value. But what is the best way for a private person to invest in real estate in Germany? How an investment […]
How Much Capital Is Required to Set Up A German Family Foundation?
This question comes up again and again: How much starting capital is actually required for a family foundation? Capital endowment of approx. 1 million euros is advisable In our experience, it is advisable to set up a long-term independent family foundation […]
Company Succession in Germany: Avoid The Restructuring of Securities!
The daily practice of many German companies or entrepreneurs to restructure their securities portfolio, i.e. the purchase and sale of company securities and similar, is associated with considerable tax risks when it comes to company succession. Securities can be partly transferred […]
Financial benefits for German companies through holding structures
Business profits are exposed to various risks. Among distribution to the shareholders, they are subject to taxation with 25%, which is the regular German income tax on capital income. Simple holding structures help German residents and international investors to receive tax […]
Rent Control – Caution when increasing rents
Since June 2015, the German federal states can designate areas with a particularly tense housing market and apply a so-called rent control. When renting out a property in such area to a new tenant, the rent must not exceed the local […]
Termination due to outstanding rent despite the lapse of a lengthy period of time
The Federal Supreme Court (Bundesgerichtshof; “BGH”) has again given an important judgment for all tenants and landlords. The court ruled that an extraordinary termination of a (residential) tenancy agreement due to outstanding rent was still possible if the failure to pay […]
Taking a close look at high real estate prices in Germany
Time and again, real estate buyers pay purchase prices far exceeding the market value of the real estate. One of the main reasons for this is a lack of knowledge about the local market. In such cases, the question inevitably arises […]
Top ten real estate issues of buying and renting real estate in Germany
What are typical mistakes being made when buying or renting real estate in Germany? What are the risks regarding notarial sales contracts? What clauses have to be considered within proper rental contracts? This list is intended to provide a short overview […]