Taxation along the Life Cycle of an Investment.

Autor: Mütze, Michael, Senff, Thomas, Möller, Jutta C.
Zdroj: Real Estate Investments in Germany; 2007, p269-293, 25p
Abstrakt: Investors, wishing to acquire German real estate have various options in terms of the best way to structure their acquisitions or erections. There is a choice in particular between a direct acquisition of assets and an indirect acquisition, meaning through the establishment of a company and/or a partnership which is acquiring the targeted assets or the company or partnership holding it. Rather than actually participating in the management of real properties, some investors may also wish to obtain a return on real estate through pure financial investments. For these investors Germany provides a number of interesting instruments, such as open-end real estate investment funds. The investments in regulated funds can still benefit from the tax-exemption for capital gains after the 10 years holding period for private investments in real estate has elapsed. [ABSTRACT FROM AUTHOR]
Databáze: Supplemental Index