#Taxation

Tax law. The deduction of input VAT on basis of a construction work invoice containing an abstract service description of the executed work can be sufficient if it is apparent to which specific construction project the invoice relates. Judgement of the Federal Fiscal Court (BFH) dated 15 October 2019, ref. V R 29/19 (formerly V […]

KUCERA advised Nuveen Real Estate on the tax aspects of the purchase of a retail park in Bopfingen/Baden Württemberg. The acquisition took place on behalf of an institutional investor for an open ended real estate fund. The approx. 7,400 m² rental area is leased on a long-term basis to the food supplier „Rewe“ and „dm […]

KUCERA advised a special fund of Nuveen Real Estate on the sale of the “Olymp” portfolio to the special fund “Redos Einzelhandel Deutschland II”. The rental space of the portfolio comprises a total of 141,000 m² and consists of eleven specialist retail and hybrid centres. These are located in West Germany and Berlin, such as […]

Isabel Tannenberg joined KUCERA as lawyer in the Real Estate Taxation department in 2011. In 2015 she was admitted as tax consultant. Her practice focuses on tax and corporate law advise of national and international investors, open-end and closed-end real estate funds, insurance companies and project developers in connection with real estate transactions and structuring. […]

KUCERA has advised TH Real Estate on the purchase of the “ACTIV-Arkaden” in Horb am Neckar. On behalf of an institutional investor TH Real Estate has acquired the retail park which opened in October 2017. The “ACTIV-Arkaden” are within walking distance of the city center and centrally located at the station square in front of […]

KUCERA advised TH Real Estate on the purchase of a retail park in Oppenheim. TH Real Estate has acquired this for an institutional investor as part of an asset deal. The property was opened in October 2017 and offers through the anchor tenant Kaufland, among other things, 400 car parking spaces and an e-gas station. […]

The comprehensive rights of instruction, which are based on a controlling agreement, lead to an organizational integration in the sense of VAT tax grouping. KUCERA-partner Rolf Krauss (Taxation) comments on the Federal Fiscal High Court’s judgement issued 10 May 2017 in the Immobilien Zeitung. Read more… www.kucera.biz

The ECJ judgment has to decide whether the real estate transfer tax relief granted for a restructuring within a according to § 6a GrEStG group is a prohibited subsidy under the EC regulations. KUCERA-partner Rolf Krauss (Taxation) comments on the Federal Fiscal High Court’s decision issued 30 May 2017 in the Immobilien Zeitung. Read more… […]

Organizational integration in the sense of VAT grouping may also exist without mirrored management boards in the controlling parent and the controlled subsidiary company. Tax partner Rolf Krauss from KUCERA comments on the Federal Fiscal High Court’s judgement issued 12 December 2016 in the Immobilien Zeitung. Read more… www.kucera.biz

Revision of an entrepreneur’s tax invoice retroacts to the date of issuing the invoice for the first time. This represents a change in jurisdiction. Such invoice can be revised until the end of the final court hearing before the Finance Courts. Tax partner Rolf Krauß of KUCERA discusses Federal High Court’s judgement of 20 Oktober […]