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The institute itself owns a major proportion of the property it manages, [6] and is one of the largest owners of real estate in Germany. [4] It was estimated that within 2011, the Institute for Federal Real Estate would—due to property transfers—own and manage nearly all real estate used by the federal government of Germany. [5]
Vendor profit from real estate sales in Germany is considered capital gains if the real estate has been held for less than ten years. [ 19 ] For example, if an individual purchased an apartment in 2015 and rented it out, and now wants to sell it for a profit, they would have to pay taxes on their profit if they sell the property before the ...
The Federal Tax Auditing Departments I, II and III employ approximately 500 auditors, who are responsible for reviewing the roughly 15,000 concerns incorporated in Germany. To increase efficiency and effectiveness in the administration of taxes, the Regulatory Impact Assessment, Risk Management, and Reporting departments are being expanded.
The team was part of a larger sports club founded in 1889 as Turnerbund Jahn Regensburg which took its name from Friedrich Ludwig Jahn, whose ideas of gymnastics greatly influenced German sport in the 19th century. The football department was created in 1907.
The new assessment foresees Germany’s tax take recovering to 792.5 billion euros in 2021 and 816 billion euros in 2022. The German government’s tax revenue is likely to sink by 81.5 billion ...
The NUTS code for Germany is DE and a hierarchy of three levels is established by Eurostat. Below these is a further levels of geographic organisation – the local administrative unit (LAU). In Germany the LAUs 1 is collective municipalities, and the LAU 2 is municipalities.
Regensburg is a Landkreis in Bavaria, Germany. It is bounded by (from the north, in clockwise direction) the districts of Schwandorf , Cham , Straubing-Bogen , Kelheim and Neumarkt . The city of Regensburg is enclosed by it, but is not part of the district; nonetheless it is its administrative seat.
In contrast to commercial real estate, residential lease contracts are highly codified by the Bürgerliches Gesetzbuch (abbr. BGB, "German civil code"). One of the central ideas there regarding real estate, is the Ortsübliche Vergleichsmiete (local customary comparable rent). New leases must not be more than 20 percent (not exactly stated by ...