Real estate company
A real estate company (also real estate company ) is a company whose business field is the leasing, development , financing , realization or marketing of one or more properties . Real estate companies can be founded in various legal forms . These are often partnerships such as the Immobilien-KG or the Immobilien-GbR; However, it is also possible to set up a corporation as a real estate GmbH or real estate AG.
Buying real estate through a real estate company has some significant differences compared to buying it privately. Probably the largest is when several people are involved in the purchase: The real estate company acquires the property as a whole, while the shareholders only hold their share in the real estate company. This affects the tax situation of the people involved. By founding a real estate company, you aim to reduce or avoid income tax , gift tax and inheritance tax in particular .
The German real estate market offers private and institutional investors various options for indirect real estate investments:
- Closed real estate funds
- Open real estate funds
- Real estate special fund (special form of open real estate fund)
- REITs
- Real estate joint-stock companies
In autumn 2006, the legislative process for the introduction of real estate investment trusts (REIT) in Germany was initiated. A REIT is a listed real estate stock corporation that enjoys tax privileges at company level due to the lack of corporation tax (REITs shareholders must pay tax on dividend income).
See also
Web links
Individual evidence
- ↑ What is a real estate GmbH? | Monetaris. January 21, 2020, accessed on January 24, 2020 (German).
- ↑ Buying real estate in a GbR? - Notaries explain advantages and disadvantages | Federal Chamber of Notaries. Retrieved January 24, 2020 .
- ↑ Is the real estate GbR a good tax-saving model? Retrieved January 24, 2020 .