The commercial building is sold, the owner retires: Examine the possible business disposal separately
Why age and the building sale alone do not yet justify a examined benefit under § 16 EStG.
Knowledge & practice
Practical articles for Austria and Germany – from property marketing and social media to everyday office life. Every article is reviewed editorially.
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The property GmbH sells its last asset: Also check the transfer date for the extended deduction
Why the last German property sale of a company needs a trade tax review related to the specific period.
Understanding a partial-sale offer: calculate payout, usage fee and later exit together
How do I check a German partial-sale offer when the immediate payout looks large but later payments and rights remain open?
Considering a § 6b reserve after a commercial property sale: plan reinvestment concretely rather than generally
How do I prepare the German tax adviser if, after a commercial property sale, a transfer of hidden reserves is being considered.
Selling a property and continuing to let it yourself: do not infer a transfer of a going concern from the change of ownership
Which VAT question arises in a German sale when the seller subsequently leases the property back and continues letting it?
House sale with an ongoing Feuerstättenbescheid: bringing together open works and change of ownership
How do I prepare a German house sale if the existing Feuerstättenbescheid still has works and deadlines running.
Selling small agricultural plots in Bavaria one after another: check earlier sales for the exemption threshold
Why the size of the current plot alone is not decisive when selling a small agricultural plot in Bavaria.
The house contains a third-party financed or rented system: Clarify the actual inventory for sale
How do I prepare a German house sale if, according to the available documents, a built-in system might belong to someone else.
More money arrives in the sale account than expected: Clarifying a possible overpayment
How do I, as a seller in Germany, handle an unclear excess amount without spending it prematurely or repaying it to an unverified recipient?
The purchase price claim is to go to a third party: check assignment and payment process together
What must I, as a German property seller, clarify before I assign a purchase price claim for another purpose.
Buyer does not appear for house handover: examine offer, performance status and consequences separately
How do I prepare for a missed handover in Germany without immediately deriving default of acceptance (Annahmeverzug) from the empty appointment.
Contaminated land sold: Examine the possible liability of the former owner
Why a German property sale does not automatically discharge the seller from any possible public-law soil liability.