{"id":43851,"date":"2020-11-27T00:21:29","date_gmt":"2020-11-26T22:21:29","guid":{"rendered":"https:\/\/newserver.fyb.de\/produkt\/real-estate-tax-compliance-current-developments\/"},"modified":"2020-11-27T00:21:29","modified_gmt":"2020-11-26T22:21:29","slug":"real-estate-tax-compliance-current-developments","status":"publish","type":"product","link":"https:\/\/www.fyb.de\/en\/produkt\/real-estate-tax-compliance-current-developments\/","title":{"rendered":"Real-Estate Tax Compliance \u2014 Current Developments"},"content":{"rendered":"<p><strong>Thomas J\u00e4ger<\/strong> \u2014 tax consul\u00adtant and mana\u00adging direc\u00adtor at LM Audit &amp; Tax GmbH, Munich<\/p>\n","protected":false},"excerpt":{"rendered":"<p><strong>We last repor\u00adted on the current hot spots from the tax audit in FYB 2018. Since then, a lot of new things have happened, not only on the side of juris\u00adpru\u00addence, but also on the side of legis\u00adla\u00adtion. \u201cATAD\u201d and \u201cDAC6\u201d should be mentio\u00adned here as keywords whose impact will certainly extend far beyond the turn of the year 2020\/ 2021. With this article we would like to present again some current topics from our Real Estate prac\u00adtice and, as far as possi\u00adble, give recom\u00admen\u00adda\u00adti\u00adons for action. By nature, we have a selec\u00adtive  <\/strong><strong>The company has selec\u00adted a number of topics, leaving out other hot topics such as the tempo\u00adrary reduc\u00adtion in sales&nbsp;tax.<\/strong><\/p>\n<p><strong>Purchase price allo\u00adca\u00adtion to land and building<\/strong><\/p>\n<p>Inci\u00adden\u00adtal acqui\u00adsi\u00adtion costs such as real estate trans\u00adfer tax, legal and tax DD and, if appli\u00adca\u00adble, other apprai\u00adsal costs is often one of the first acts in the tax life cycle of a leased property, espe\u00adci\u00adally with the aim of deter\u00admi\u00adning the future depre\u00adcia\u00adtion base. Often, a dispute with the tax office is pre-programmed, espe\u00adci\u00adally since the inte\u00adrest of the taxpayer regu\u00adlarly aims at a high buil\u00adding share and thus at the highest possi\u00adble buil\u00adding depreciation.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"featured_media":35436,"comment_status":"closed","ping_status":"closed","template":"","meta":{"wp_typography_post_enhancements_disabled":false},"product_brand":[],"product_cat":[2452,2469,2482],"product_tag":[1467,1472,1481,1499,1508,1511,1518,1520,1522],"class_list":{"0":"post-43851","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-ebook-en","7":"product_cat-fyb-2021","8":"product_cat-thomas-jaeger-en","9":"product_tag-thomas-hunter","10":"product_tag-real-estate-tax-compliance-en","11":"product_tag-audit","12":"product_tag-atad-en","13":"product_tag-dac6-en","14":"product_tag-real-estate-practice","15":"product_tag-sales-tax-cut","16":"product_tag-purchase-price-allocation","17":"product_tag-building-depreciation","18":"pa_ausgabe-deutsch-en","19":"pa_ausgabe-englisch-en","21":"first","22":"instock","23":"taxable","24":"shipping-taxable","25":"purchasable","26":"product-type-variable"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Real-Estate Tax Compliance - Current Developments - FYB Financial Yearbook<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fyb.de\/en\/produkt\/real-estate-tax-compliance-current-developments\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Real-Estate Tax Compliance - Current Developments - FYB Financial Yearbook\" \/>\n<meta property=\"og:description\" content=\"We last reported on the current hot spots from the tax audit in FYB 2018. Since then, a lot of new things have happened, not only on the side of jurisprudence, but also on the side of legislation. &quot;ATAD&quot; and &quot;DAC6&quot; should be mentioned here as keywords whose impact will certainly extend far beyond the turn of the year 2020\/ 2021. With this article we would like to present again some current topics from our Real Estate practice and, as far as possible, give recommendations for action. By nature, we have a selective The company has selected a number of topics, leaving out other hot topics such as the temporary reduction in sales tax. Purchase price allocation to land and building Incidental acquisition costs such as real estate transfer tax, legal and tax DD and, if applicable, other appraisal costs is often one of the first acts in the tax life cycle of a leased property, especially with the aim of determining the future depreciation base. 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Often, a dispute with the tax office is pre-programmed, especially since the interest of the taxpayer regularly aims at a high building share and thus at the highest possible building depreciation. &nbsp;","og_url":"https:\/\/www.fyb.de\/en\/produkt\/real-estate-tax-compliance-current-developments\/","og_site_name":"FYB Financial Yearbook","og_image":[{"width":304,"height":455,"url":"https:\/\/www.fyb.de\/wp-content\/uploads\/2020\/10\/thomas-jaeger.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.fyb.de\/en\/produkt\/real-estate-tax-compliance-current-developments\/","url":"https:\/\/www.fyb.de\/en\/produkt\/real-estate-tax-compliance-current-developments\/","name":"Real-Estate Tax Compliance - Current Developments - FYB Financial Yearbook","isPartOf":{"@id":"https:\/\/www.fyb.de\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.fyb.de\/en\/produkt\/real-estate-tax-compliance-current-developments\/#primaryimage"},"image":{"@id":"https:\/\/www.fyb.de\/en\/produkt\/real-estate-tax-compliance-current-developments\/#primaryimage"},"thumbnailUrl":"https:\/\/www.fyb.de\/wp-content\/uploads\/2020\/10\/thomas-jaeger.jpg","datePublished":"2020-11-26T22:21:29+00:00","breadcrumb":{"@id":"https:\/\/www.fyb.de\/en\/produkt\/real-estate-tax-compliance-current-developments\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.fyb.de\/en\/produkt\/real-estate-tax-compliance-current-developments\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.fyb.de\/en\/produkt\/real-estate-tax-compliance-current-developments\/#primaryimage","url":"https:\/\/www.fyb.de\/wp-content\/uploads\/2020\/10\/thomas-jaeger.jpg","contentUrl":"https:\/\/www.fyb.de\/wp-content\/uploads\/2020\/10\/thomas-jaeger.jpg","width":304,"height":455},{"@type":"BreadcrumbList","@id":"https:\/\/www.fyb.de\/en\/produkt\/real-estate-tax-compliance-current-developments\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.fyb.de\/en\/"},{"@type":"ListItem","position":2,"name":"FYB Shop","item":"https:\/\/www.fyb.de\/en\/shop\/"},{"@type":"ListItem","position":3,"name":"Real-Estate Tax Compliance \u2014 Current Developments"}]},{"@type":"WebSite","@id":"https:\/\/www.fyb.de\/en\/#website","url":"https:\/\/www.fyb.de\/en\/","name":"FYB Financial Yearbook","description":"For Your Business","publisher":{"@id":"https:\/\/www.fyb.de\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.fyb.de\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.fyb.de\/en\/#organization","name":"FYB Financial Yearbook","url":"https:\/\/www.fyb.de\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.fyb.de\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.fyb.de\/wp-content\/uploads\/2020\/06\/logo.svg","contentUrl":"https:\/\/www.fyb.de\/wp-content\/uploads\/2020\/06\/logo.svg","caption":"FYB Financial Yearbook"},"image":{"@id":"https:\/\/www.fyb.de\/en\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.fyb.de\/en\/wp-json\/wp\/v2\/product\/43851","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fyb.de\/en\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/www.fyb.de\/en\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fyb.de\/en\/wp-json\/wp\/v2\/comments?post=43851"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fyb.de\/en\/wp-json\/wp\/v2\/media\/35436"}],"wp:attachment":[{"href":"https:\/\/www.fyb.de\/en\/wp-json\/wp\/v2\/media?parent=43851"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/www.fyb.de\/en\/wp-json\/wp\/v2\/product_brand?post=43851"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/www.fyb.de\/en\/wp-json\/wp\/v2\/product_cat?post=43851"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/www.fyb.de\/en\/wp-json\/wp\/v2\/product_tag?post=43851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}