Taxes for the real estate industry
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
- Among other things: Options for renting out buildings and operating equipment with examples.
Value added tax and real estate
- General regulations regarding sales tax.
- Among other things, 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
In your online learning environment, you will find useful information, downloads and extra services for this training course once you have registered.
Your benefit
- You will learn about the most important types of tax associated with real estate.
- You understand the significance and impact of various taxes and the corresponding structuring options.
- You will learn all about the latest developments in the tax sector.
- You feel safe 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"
30547
Start dates and details
Thursday, 21.05.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
Wednesday, 09.09.2026
09:00 am - 5:00 pm
Monday, 09.11.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
Friday, 26.02.2027
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
FAQs: Frequently asked questions about training for the real estate industry
Tax issues affect almost every real estate transaction and management. A solid understanding helps you identify risks, optimize your tax burden, and avoid making wrong decisions, for example when buying, selling, or renting. With an overview of the relevant types of taxes and their application in the real estate sector, you can act more strategically and with greater legal certainty.
The main types of tax include income and earnings tax, property tax, real estate transfer tax, trade tax, and sales tax. Each of these types of tax has a different impact on real estate transactions and ongoing management, so it is important to understand them both in theory and in practice.
With in-depth tax knowledge, you will be able to recognize tax risks early on, identify opportunities for optimization, make the right decisions, and work more efficiently with tax advisors. This will improve the quality of your work and reduce queries, follow-up questions, and costly corrections in your day-to-day business.
This distinction determines whether expenses are immediately deductible or must be depreciated over several years. It has a direct impact on your company's taxable profit and liquidity. Errors in classification can lead to unexpected tax claims.
A deeper understanding of real estate transfer tax, including exemptions and structuring options, will help you plan transactions more effectively from a tax perspective, reduce costs, and avoid legal pitfalls. This can have a significant financial impact, especially in the case of complex structures such as blocker or holding models.
Sales tax can vary depending on the use of the property, the type of services, and input tax eligibility. For example, it influences decisions on the option of tax liability or the treatment of mixed-use properties. Practical examples and calculations promote a correct, economically sensible approach here.
Changes in legislation and case law can realign existing tax rules such as depreciation or property tax. If you are aware of current developments, you can make timely adjustments to your work and reduce compliance risks.
With a solid foundation in real estate taxes, you can communicate more competently with tax advisors, better prepare specific issues, and thus save time and money. You can formulate tax questions more precisely and make decisions based on a shared knowledge base.
Practical examples on topics such as depreciation allowances for historic buildings, special depreciation allowances for rental housing construction, or commercial real estate trading show you how theoretical knowledge is applied in real-life situations. These case studies sharpen your judgment for similar cases in your everyday professional life.
As decision maker consultant , you consultant make strategic decisions, take advantage of tax opportunities, and assess risks in an informed manner. You will gain confidence in dealing with complex tax issues and will be able to provide your team or clients with expert advice.
