ON A SOLID FOUNDATION
SO THAT INVESTMENTS PAY OFF
BUY.OWN.SELL.
I want to become a clientREAL ESTATE
From garden shed to villa.
Some tax tips can be more or less generalised. But there are also individual situations. In those cases it is especially important to rely on an expert. Benefit from my broad experience advising owners of small single properties through to entire portfolios.
I don't just look through the window.
As your tax advisor for all questions around property, it is important to me to address your individual situation precisely. That is why I get an overview of your needs in an initial consultation. This way I can advise you optimally on tax matters. Benefit now!
Real estate has always been one of the most future-proof investments. But only with the right tax strategy can you fully exploit the potential of your property.
Do you want to buy or sell a (further) property? Or are you already an owner and wondering which tax optimisations are possible for you?
I advise you comprehensively on all tax aspects of acquiring, owning and disposing of real estate. It is not only about avoiding unnecessary tax burdens, but also about targeted structuring options with which you can build wealth over the long term.
Book a consultation with me now and let me show you how to get the greatest possible benefit from your property.
Buy
Acquiring real estate offers numerous opportunities for tax optimisation. With sound planning and targeted strategies you can reduce your tax burden and build wealth over the long term. I am happy to support you.
Your tax benefits at a glance:
- Tax-optimised purchase price allocation:
By professionally allocating the purchase price between land and building, you increase the depreciable share and maximise your annual tax savings. - Preparing a total surplus forecast:
Have the long-term profitability of your investment analysed so that your rental activity is recognised for tax purposes and you benefit from positive income. - Yield analysis before purchase:
A careful review of expected rental income and costs ensures that your investment matches your financial goals. - Individual advice and tailor-made solutions:
Every property and every investor is unique. Individual advice secures your long-term success.
Own
Owning and letting property provides not only regular income but also numerous tax optimisation opportunities.
How you benefit tax-wise:
- Optimising depreciation options:
Use tax depreciation (AfA) deliberately to reduce your tax burden while preserving the value of your property. - Review of the type of income:
Avoid the risk of being classed as a hobby and secure tax benefits through a sustainable surplus forecast. - Maintenance and modernisation costs:
Larger renovation and maintenance measures can often be structured more favourably for tax purposes. I check for you whether an immediate deduction pays off or whether spreading it over several years makes more tax sense. This way you don't give away tax benefits and you optimise your liquidity.
Your property deserves more than just being managed: with the right strategy you get the best out of it for tax purposes.
Sell
Selling a property can have considerable tax consequences. With the right planning and strategy, unnecessary tax burdens can be avoided and your profits optimised.
Your added value at a glance:
- Review of the speculation period:
Is your property exempt from speculation tax? I check the tax implications for you and develop the best selling strategy. - Commercial property trading vs. private disposal:
Avoid tax pitfalls and secure an optimal structure for your sale proceeds. - Tax-optimised sale within the family:
A tax-optimised property sale within the family can both increase depreciation potential and avoid gift tax consequences. By selling to a family member, new acquisition costs are determined which serve as the basis for increased depreciation (AfA). - Reduce your tax burden on sale and maximise your profit.
Your assets deserve a solid foundation – for tax purposes and strategically. I help you build your wealth sustainably and avoid unnecessary tax burdens.
Why work with me?
EXPERT IN REAL ESTATE TAXATION
- Whether buying, letting or selling a property – I support you with a tax strategy tailored to your needs.
- As a tax advisor specialised in real estate, you benefit on all tax topics around property. Together we develop strategies that minimise your tax burden and promote your long-term wealth building.
Let's exploit your tax options together!
Book an appointment
One click to your individual tax advice
In the initial consultation we take the time to understand your concerns and discuss first ideas for your tax optimisation.
- Non-binding initial consultation – a clear start, without risk
- Discreet & GDPR-compliant contact
- Direct contact with the tax advisor – no assistant loops
- Quick, uncomplicated appointment booking
- Advice that works across generations and lasts long term
How would you like to start?
FREQUENTLY ASKED QUESTIONS
What tax benefits do I have when buying a property?
For rented properties, interest can be deducted as income-related expenses, acquisition costs can be spread via depreciation (AfA), and certain incidental acquisition costs can be recognised for tax purposes. Real estate transfer tax counts as acquisition cost and therefore feeds into the AfA calculation.
How does the tax-optimised purchase price allocation work?
For tax purposes, the total purchase price of a property is split into two parts: land (not depreciable) and building (depreciable). The higher the building share, the greater the annual depreciation volume – and thus the tax relief.
A concrete example:
You buy a new-build condominium in a large city for €500,000. The building share is reasonably set at 85%, i.e. €425,000. With straight-line depreciation of 3% per year, the annual AfA is €12,750.
➤ At a personal tax rate of 35%, this corresponds to a tax saving of €4,462.50 per year.
➤ At a top tax rate of 42% you even save €5,355.00 per year.
Over 10 years this results in a tax advantage of up to €53,550.
Even compared with a less favourable allocation (e.g. only 70% building share) you can save over €26,000 more – through smart tax structuring alone.
Conclusion: for new builds with 3% AfA, the purchase price allocation is a particularly strong lever. Anyone who forgoes sound tax advice here quickly gives away a five-figure sum.
Can I save or reduce real estate transfer tax?
Yes – e.g. no real estate transfer tax is due on transfers between spouses or through inheritance/gift. With corporate structures (e.g. real estate GmbH or partnerships), share deals or § 6a GrEStG can be tax-free under certain conditions.
Are notary fees and broker commissions tax-deductible?
For rented properties they count as acquisition costs and thus increase the basis for depreciation. For owner-occupied properties they are not tax-deductible.
Is buying property always worthwhile from a tax perspective?
Not necessarily – tax benefits such as AfA or income-related expenses should always be assessed together with factors such as purchase price, financing, rental yield and location. A tax review before purchase is recommended.
How can I reduce my tax burden while letting?
By deducting income-related expenses such as interest, maintenance, property management, travel costs and building depreciation (AfA), and where applicable through structuring such as the VAT option for commercial tenants.
What depreciation options exist for real estate?
Residential buildings are generally depreciated at 2% per year (useful life 50 years). For older buildings from before 1925 the AfA is 2.5%. Listed buildings (§ 7i EStG) and redevelopment properties (§ 7h EStG) offer special depreciation on top. For commercial properties or business assets, different rates or methods may apply.
Can I claim my financing costs for tax purposes?
Yes – interest expenses are deductible income-related expenses when letting. Principal repayments are not deductible. Ancillary loan costs such as processing fees or commitment interest may also be deductible.
How is rental income taxed?
Rental income counts as income from letting and leasing (§ 21 EStG). After deducting income-related expenses, the taxable income results, which is taxed at the individual income tax rate.
What must I consider for tax purposes if I use my property partly for business?
A proportional allocation of costs (e.g. interest, depreciation, operating costs) is possible but requires a clean separation of the types of use. For a home office, additional conditions apply (e.g. centre of professional activity).
When is the sale of a property tax-free?
If a property held as private assets has been held for at least 10 years (§ 23 EStG), the sale profit is tax-free. For owner-occupation, the sale is even tax-free after 2 full years plus the year of sale, provided the property served exclusively as your own residence.
What is speculation tax and how can I avoid it?
Speculation tax applies if less than 10 years lie between the purchase and sale of a privately held property. It can be avoided through owner-occupation or by observing the 10-year period.
What are the tax implications of selling a property within the family?
A sale within the family is generally taxable if the speculation period has not been observed. However, structures close to a gift or usufruct models can offer tax advantages. In a paid acquisition, the new owner can claim depreciation on the purchase price paid (AfA step-up).
Can I claim losses from a property sale for tax purposes?
Yes, but only if the property was sold within the 10-year period. The loss can then be offset against other private disposal gains (§ 23 EStG).
What tax applies when selling commercial property?
Depending on the legal form: income tax (sole proprietorship), corporation tax (GmbH) and possibly trade tax. VAT may also apply to the sale, particularly where the VAT option under § 9 UStG is exercised.
Do I have to pay inheritance tax if I inherit a property?
That depends on the value of the property and the degree of kinship. Spouses and children are entitled to high allowances. If the property is used by the spouse or children as their own home, full exemption may be possible (§ 13 (1) no. 4 ErbStG).
How can I pass on or gift property tax-free?
By using the gift and inheritance tax allowances (possible every 10 years), applying the family home rule and structuring via usufruct or rights of residence. A tax step-up on transfer against consideration is also possible.
What happens tax-wise if I sell an inherited property?
The speculation period does not start anew – the original acquisition date of the deceased is decisive. If the deceased had already held or lived in the property for more than 10 years, a later sale by the heir is usually tax-free.
What is a real estate GmbH and what are its advantages?
A real estate GmbH pools property assets in a corporation. Advantages: 15% corporation tax, no income tax on retained profits, easier sale via share deal. Disadvantages: taxation on withdrawals, more complex administration, subject to trade tax.
Is letting to relatives worthwhile from a tax perspective?
Yes, if the rent is at least 66% of the local comparative rent. Otherwise the income-related expense deduction is reduced proportionally. At 100% of the local rent, the full deduction is secured.
How is a rented property treated for income tax?
Rental income is taxed as income from letting and leasing. Income-related expenses such as interest, AfA, maintenance and administration reduce the tax burden.
What does a usufruct bring me when transferring property?
A reserved usufruct lowers the taxable value of the property when gifted and allows the donor to keep the rental income. This way gift tax can be saved in a targeted manner.
When does a property sale through a GmbH make sense?
When properties are held commercially or managed with long-term wealth building in mind. The corporation tax rate of 15% is significantly lower than the top tax rate for private individuals.