Focus on sales tax for real estate

Option for tax liability for rental turnover

• How do I opt correctly? Meaning, effect of the option.
• Effective option for tax liability for rental transactions, including mixed-use properties, risks of a failed option.
• Option for interim letting, risks.
• Differentiation of rental services from non-taxable compensation or non-taxable consideration.
• Partial option for tax-free portions of use.
• Significance of the 5% limit for the option.

Securing the input tax deduction

• Allocation of input tax in the case of mixed use, risks in the case of change of use, vacant buildings, construction measures.
• Input tax deduction for real estate used in part for non-business purposes.
• Ensuring input tax deduction during/after completion of the construction phase and for subsequent construction measures with mixed use.
• Significance of the allocation decision for mixed-use properties.
• Input tax correction for change of use.
• Correction during the construction phase.
• Which input services are subject to correction?

Invoicing/verification

• The rental agreement as an invoice, error correction for incorrect invoices, checking incoming invoices, securing input tax deduction.

Sales taxation in the WEG

• Turnover of the WEG, option of the WEG for tax liability, input tax deduction of the part owners, measures for maintenance/replacement, energy supplies.

Real estate purchase/sale

• (Partial) option when buying/selling real estate from the seller's/buyer's perspective.
• Distinction between delivery of real estate and sale of business.
• Input tax correction in the event of a failed sale of business.

Acquisition of land and purchase of construction services

• including tax liability for construction services and processing of old cases.
• New regulation of tax liability for property developers.

Current legislation, case law and administrative directives