Acquirer model

In acquirer models are either mostly older apartment buildings that are bought by investors and converted to condominiums or unfinished condominiums or houses. So-called structural sales then develop a financing concept and offer these properties on the market. When marketing the properties, tax savings are almost always the focus. This concept has existed in Germany for around 20 years. Acquirer models belong to the area of ​​the gray capital market .

The term has found its way into case law. In the case of highly overpriced buyer models, the term junk property has become established in case law .

See also

• Income from rental and leasing (Germany) .
• Public-private partnership

literature

• Michael Thorn: The bank's liability risks when financing real estate investments using the example of the buyer model. VVF, Munich 2000, ISBN 3-89481-406-3 .