FOR REAL ESTATE COMPANIES & PROJECT DEVELOPERS
Tax consulting for real estate — beyond the standard cases.
For asset holders, project developers, and operators of aparthotels and serviced apartments. We know the tax issues that really matter in this industry — and answer them before they become a problem.
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ONE-TIME CONSULTATION NEEDED?
Our direct advisory services — fixed price, no ongoing retainer
THREE TYPICAL SITUATIONS
Where do you stand with your real estate portfolio?
Leasing & Asset Management
You hold real estate in a corporation or partnership and lease it out long-term. We handle the structuring, ongoing tax filings, and those critical issues that can become highly expensive if overlooked.
Extended trade tax reduction · VAT option · Annual financial statements · Ongoing bookkeeping · Holding structure
Project development
You develop land or existing properties — for sale or for transfer into your own portfolio. The tax direction is set at the time of acquisition, not at the time of sale.
Commercial property trading · Three-property limit · VAT in the construction phase · Structuring from acquisition
Aparthotel & Short-Term Rentals
You operate serviced apartments, aparthotels, or short-term rentals. This places you in the tension area between asset management and commercial operation — with significant tax consequences.
Distinction of commercial business · VAT on short-term letting · Trade tax · Corporate structure
What we do for real estate companies.
Extended trade tax reduction
The reduction in accordance with Section 9 No. 1 Sent. 2 of the German Trade Tax Act (GewStG) is one of the most important levers for asset-managing real estate companies — and one of the most prone to errors. We continuously verify the requirements and document them in an audit-proof manner.
Annual Financial Statements & Tax Returns
For GmbH, GmbH & Co. KG, real estate KG, and asset-managing companies — complete and on schedule.
Real estate transfer tax
Asset deal or share deal? The decision has significant tax implications. We guide acquisitions in a structured manner from the initial review to the closing.
VAT structuring
Option for VAT, allocation for mixed use, special aspects of short-term letting — planning and ongoing declarations from a single source.
Delimitation of commercial real estate trading
At what point does asset management become a commercial enterprise? For project developers, this question is existential — we design and document with foresight.
Finding the right structures
PropCo/OpCo structures, holding setups, separation of administration and assets — we help you find the right structure that fits your portfolio.
Ongoing Bookkeeping & Reporting
Clear numbers for your company — monthly, reliable, fully digital via DATEV.
The extended trade tax reduction — and when it is lost.
The extended trade tax reduction is an important lever for asset-managing real estate companies. The details are crucial: ancillary services, investments, and ongoing activities must be clearly categorized.
The course is set at the time of purchase, not at the time of sale.
Whether it's an asset deal or a share deal, project development or existing properties: The tax structure must be in place at the time of acquisition. We clarify the crucial questions early on — before they become expensive later.
Why Appelt & Wieland?
As personal as it is digital.
Long-standing employees as permanent contact persons
No constant switching, no starting training from scratch.
Fully digital & tool-savvy
From document capture to reporting — no paper, no media gaps.
We are there when it matters
Reliably reachable — especially in important moments.
DATEV Digital Law Firm 2025