By R.H. Williams, B. Wood
An incredible reference e-book either now and put up 1992. It supplies a transparent advent to the economic estate marketplace in Europe and gives the data had to comprehend every one country's procedure of making plans and estate improvement.
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Sample text
40 GERMANY Furthermore in practice it is difficult for finance administrators to distinguish between private and professional transactions. Despite their limitations, the Grunderwerbssteuer and the Spekulationssteuer can discourage the owners of properties from frequent selling. Rental There is no specific tax for rental properties in Germany, but other taxes influence the rental market. The proceeds from renting and leasing properties have to be added to the whole income (private and company income), so that they are also liable to the Einkommenssteuer (income tax).
10 years, with a clause that the contract will continue unless one of the parties would like to discontinue the lease, giving notice to quit some time in advance. If a lease is running for an indefinite time, each party may give 28 GERMANY three months’ notice to quit at the end of a quarter of a year (unless a longer notice period has been agreed). The tenant has to pay rent, usually monthly. Rents can be freely arranged in the absence of rent control for industrial property. g. public fees for the property such as street cleaning and other public services.
Companies), although special Steuerfreibeträge (tax exemptions) exist. In most cases the owner of a property is allowed to subtract all mortgages on his property from the base wealth tax. So this tax is becoming less and less predominant. LEGAL FRAMEWORK 39 The Gewerbesteuer (GewStG, 1984 & 1988—Trade and business tax) is another important tax which must be mentioned in connection with the industrial property market. The basis of taxation is the Gewerbeertrag (income of trade) and the Gewerbekapital (capital of trade).