Tax consultancy services in the real estate sector

Your real estate – our specialisation in tax consulting

We, the KRIEGER Group, through our integrated approach and cooperation with our in-house real estate experts, specialise in tax advice with a focus on real estate.

• Purchase and sale of real estate – tax-optimised transactions

Our range of services therefore includes tax advice on the purchase and sale of real estate. Within the framework of a tax due diligence, we examine the tax risks and effects of such a transaction. In doing so, we focus on optimising the consequences of real estate transfer tax in order to minimise the tax burden. By drafting the appropriate tax contract clauses, you avoid possible liability traps. In addition, we help you with the purchase price allocation and the sales tax structuring so that a maximum input tax deduction is maintained or made possible. Our tax advisors provide you with comprehensive and tax-optimising advice.

• Value added tax – it all depends on the right input taxes

In the course of preparing the monthly and quarterly advance VAT returns, we also examine your options for optimising the input tax rate by opting for tax liability. Particularly in the case of mixed-use properties, an input tax allocation for maintenance expenses incurred is mandatory. For this purpose, our tax advisors help you classify CAPEX measures and prepare the necessary documentation of input services for a potential input tax adjustment. We tell you exactly when the reverse charge procedure applies to property-related services.

• Income and business tax – legally compliant declaration and structuring

For the preparation of the annual income and trade tax declarations, we determine the income from renting and leasing or from commercial operations. Our team of tax advisors and real estate experts will advise you on tax incentives and depreciation of real estate, taking into account the distinction between production and maintenance expenses. With regard to trade tax, your rental activity can quickly become subject to tax due to the establishment of a domestic permanent establishment. For real estate companies there is the tax privilege of the extended trade tax reduction, but this requires identification and tax structuring in the case of business premises. We guide you through the paragraph jungle with legal certainty.

Property tax, standard and needs assessment, foreign real estate, etc. – our tax consultants specialising in real estate will answer your questions!

Have you inherited a property? We check and take over your tax obligations for declaration within the framework of inheritance and gift tax. Our experts will lodge an appeal with the tax office if the tax valuation of your property, whether undeveloped or with a building, is incorrect in the notice of assessed value.

You are active abroad and have bought one or more properties there or want to sell your real estate? Our tax advisors specialising in real estate will be happy to advise you on foreign real estate. In doing so, we cooperate with a foreign tax consultant for the audit in accordance with international tax law, taking into account the relevant double taxation agreement, in order to avoid double taxation in the best possible way.

Our tax advisors specialised in real estate, support you from our offices in Frankfurt and Lampertheim.