22. März 2022 Capital gain on sale of "garden house" used by taxpayer for ... Where real estate is sold within ten years of acquisition, the gain realized is subject to taxation. Real estate that was used exclusively for the taxpayer's own residential purposes in the period between acquisition and sale is exempt. According to the Supreme Tax Court in its ruling of 26.10.2021 ( IX R 5/21) such privileged use also occurs where the taxpayer permanently occupies a "garden house" (fully connected to the relevant utilities) in violation of building law. Kategorien: Supreme Tax Court casesSchlagwörter: Real Estate, Income tax, residential bui ...
02. November 2021 Revocation of a waiver to a VAT exemption on real estate tra ... The waiver of a tax exemption under Section 4 No. 9a) VATA can be revoked as long as the tax assessment for the year in which the service was rendered is still open or can still be changed under Section 164 General Tax Code. Section 9 (3) Sentence 2 VATA in the version of the 2004 Act to Accompany the Budget does not regulate the revocation. Kategorien: Supreme Tax Court casesSchlagwörter: Real Estate, VAT, option for VAT
11. Januar 2021 Updated publication: Real Estate Going Global - Worldwide co ... PwC updated its publication Real Estate Going Global - Worldwide country summaries, that provides you with a summary of tax and legal aspects of real estate investments from 50 territories around the globe. Kategorien: PwC ReportsSchlagwörter: Real Estate
22. Dezember 2020 Publication: Key Tax Issues at Year End for Real Estate Inve ... International tax regimes are diverse, complex and variant, and are usually full of fixed dates, terms and deadlines. Kategorien: Tax & Legal NewsSchlagwörter: Real Estate
31. Oktober 2019 UPDATE: Land Tax Reform published in Federal Gazette on 2 De ... The coalition factions' bill on the reform of the land taxes and valuation laws (Land Tax Reform Act), which was passed by the Bundestag on 18 October 2019 and approved by the Bundesrat on 8 November 2019 was published in the Federal Gazette on 2 December 2019 as the Act on the Reform of the Land Taxes and Valuation Laws Kategorien: LegislationSchlagwörter: Real Estate, land tax, reform bill, land ...
18. Juni 2014 Sale of mining right as sale of real estate The Supreme Tax Court has accepted the sale of mining rights attaching to a property no longer owned by the seller as the sale of a real estate right to be taxed as a capital gain. Kategorien: Supreme Tax Court casesSchlagwörter: Real Estate, property, mining right, min ...
20. März 2014 Capital transfer tax not precluded by Sixth Directive The ECJ has held that a Spanish transfer tax on the purchase of shares in a property-owning company is not similar to VAT and is therefore not precluded by the tax duplication prohibition of the Sixth Directive. Kategorien: From EuropeSchlagwörter: Real Estate, property, RETT, transfer ta ...
