International real estate investments are once again coming into greater focus – both through foreign investors doing business in Germany and German taxpayers investing capital abroad. This gives rise to complex tax issues that lie at the intersection of national tax law, double taxation treaties, and European law.

In the online seminar organised by the ZIA Academy, our experts Dr Henrik Sundheimer and Christian Kempges will provide you with a practical and systematic overview of the tax fundamentals, structures, and planning opportunities for cross-border real estate investments. Typical investment models will be examined with regard to risks and potential for optimisation. In addition, current developments in legislation, administration, and case law will be explained in a clear and practical way.

Content:  

1. Bases and structure  

2. Tax obligations  

  • Resident income tax and corporate income tax obligations  
  • Non-resident income tax and corporate income tax obligations  
  • Trade tax aspects in cross-border structures  
  • Double tax treaties 

3. Individual aspects of tax obligations in Germany, such as  

  • limitations on deductions
  • tax exemptions  
  • exit taxation  

4. Inbound investments – taxation and structuring of domestic real estate investments by foreign investors  

5. Outbound investments – taxation and structuring of foreign real estate investments by domestic investors  

6. RETT aspects of international structures  

7. Current developments and case law 

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We look forward to talking to you!