Tax-free appreciation of investment properties at 10% return pa
Take advantage of leased residential and commercial buildings with a return of up to 10% p.a.
The sale of private property is generally tax-exempt possible in Germany. For this purpose, certain conditions must be met: Upon the sale of private property, different rules apply depending on whether the property was occupied or rented and how long it has been in the possession of the taxpayer. Here you will find an overview of what you have to consider when you are at the disposal of a private property.
From 1 January 2009, which came into force withholding tax applies to income from capital application. It says that private capital gains from the sale of real estate continue to be tax-free if certain conditions are met.
Applicable law: sale tax within the ten-year period
Gains from the alienation of immovable property are taxable if the period between purchase and sale is less than ten years. This ten-year period is usually referred to as "speculation period". Think of the legislature from a day-definite statement. Exempt from taxation includes land intended to be used for their own occupation or in the year of sale and have been used the previous two years for their own occupation. Also excluded from taxation are owner-occupied second homes and holiday apartments.
To determine the period between purchase and sale of the date of the sale is always decisive, ie the time of the conclusion of the sales contract. In inheritance or gift case, the time limits of the assignor apply, ie the testator or donor.
The capital gain or loss is calculated as the selling price less costs to sell and the cost. In purchase after 31 July 1995 and production after December 31, 1998, the acquisition and production costs are also be deducted from the tax depreciation, increased deductions and write-downs.
If a loss generated on the sale of land, this loss may only be offset against profits from other private sales. Following the introduction of the flat tax loss offset must be determined on a case-by so-called because the flat tax loss carry pots arise. In addition, transitional arrangements are to be observed. For jointly assessed for income tax spouses of loss compensation can also take place among the spouses.
For further questions you may have, the team of aavy personally.
Call us, we look forward to meeting you!
Source: PricewaterhouseCoopers AG, Frankfurt / Main, 2014
The team of aavy welcomes you in Berlin, on Kurfürstendamm.
Store Opening in Berlin on Kurfürstendamm.
Residential Investment & Investments up to 10% return p.a.
We offer a small, exclusive audience of special investment properties as portfolio additions, and as an alternative to bank products.
aavy "Interest houses" rented houses are characterized by a 10% rental income is-plus. operating costs prepayment and other possible value creation. The buildings are rented in each case. The amount of rent is local custom or below what can seem to be possible at a subletting tenant change to higher prices. Often, there are other possibilities of increased income, such as rental of garages, parking spaces or attic conversions. By means of a mortgage loan can pry the yield. Some objects have listed special depreciation. We offer only objects at selected sites in good locations German towns, with appreciation potential.
As a private investor, you have the privilege to be allowed to sell the "apartment building" after a holding period of 10 years with additional proceeds tax exempt in Germany.
In the time like a locally-based property management cares upon request to all matters. Everything can be done easily by phone or internet.
We advise you to like detail in our offices in Berlin:
aavy Asset Management GmbH
Kurfürstendamm 193 E . 10707 Berlin . Telefon: (030) - 20 20 00 33 . www.aavy.de
www.10-prozent-rendite.de
The Internet portal with the highest returns in the range of rented residential and commercial buildings in Germany. 10 percent return per year through rental income from leased investment properties & apartment buildings.
10% return per annum = Dt rented houses in good areas. Small towns. + Tax-free appreciation from 10 years holding period + other income increase by sale / rent v. Garages, gardens, loft conversion + partly. Monument special depreciation + good affordability (lever).
Inquiries from agencies, we are open to.
