Contents
Introduction and overview
- Tax system.
- Various types of tax relevant to the real estate industry.
Income taxes and real estate, in particular income tax
- Income and operating expenses relating to the property.
- The perennial issue: differentiation between acquisition and production costs and maintenance expenses, acquisition-related expenses based on practical cases.
- Depreciation including special depreciation for listed buildings and in redevelopment areas, requirements, sample calculations, new special depreciation for rental housing: § 7 b with sample calculation.
- Sale of real estate, in particular commercial real estate trading.
Property tax
- General introduction.
- Calculation examples.
- New legal basis, calculation examples.
Real estate transfer tax
- Basics.
- Exemptions.
- Case constellations, practical examples and structuring options, in particular: Real estate transfer tax blocker structures, avoidance of real estate transfer tax - new legal situation, with case studies and different legal forms.
Special features of trade tax with regard to real estate, in particular the extended reduction privilege and its requirements
- inter alia: Options for renting out buildings and operating equipment with examples.
Value added tax and real estate
- General regulations regarding sales tax.
- including obligation to pay VAT, ancillary services and VAT, waiver of VAT exemption, garage rentals.
- Case: Input tax deduction and correction of the input tax deduction.
- Case: VAT for mixed-use buildings.
Current developments. Legislation, case law and judgments
Learning environment
Once you have registered, you will find useful information, downloads and extra services relating to this training course in your online learning environment.
Your benefit
- You will learn about the most important types of tax associated with real estate.
- They understand the significance and impact of various taxes and the corresponding structuring options.
- You will learn all about the latest developments in the tax area.
- You feel confident in discussions with the tax department or tax consultants.
- You will receive extensive calculation examples.
Methods
Trainer input, best-practice examples, calculations and case studies, work aids and checklists, discussion, exchange of experience, practical workshop
Recommended for
Managing directors and Employees from real estate companies/property management companies, brokers, consultants, financiers, investors who want to better understand all tax issues relating to real estate
Further recommendations for "Taxes for the real estate industry"
Attendees comments
The content on commercial property trading was particularly relevant for me.

"The speaker was great, you never had the feeling that it would be boring or that you would fall asleep. Super! Thank you very much."

"I got a good overview of all real estate taxes based on many practical examples."

"Structured and understandable. There was always the opportunity to ask questions."

Seminar evaluation for "Taxes for the real estate industry"







30547
Start dates and details
Wednesday, 25.06.2025
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Tuesday, 02.09.2025
09:00 am - 5:00 pm
Wednesday, 22.10.2025
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Thursday, 22.01.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.