The free transfer of a property to parents or parents-in-law does not count as personal use and therefore does not prevent a taxable speculative gain from arising.

If part of a large, owner-occupied residential property is separated and sold, the tax exemption for speculative gains on owner-occupied property does not apply.

The redemption of a usufructuary right for consideration is not a disposal transaction that would meet the requirements of a taxable private disposal transaction.

Because the tax offices are not processing appeals against property tax assessments, which would be a prerequisite for a judicial review of the new rules, the taxpayers' association and the Haus und Grund association are supporting actions for failure to act against the tax offices in several federal states.

The draft Growth Opportunities Act approved by the Federal Cabinet contains additional improvements to depreciation and a number of other changes.

Whether subsequent production costs have been incurred is to be assessed on the basis of the converted partial area, insofar as it can represent an independent asset.

In principle, tenants can also claim tax relief for household-related services or handyman services provided by the landlord or property management company.

From 2022, a tax exemption regulation will apply to many smaller photovoltaic systems, for which the Federal Ministry of Finance has now answered many questions of doubt.

With a comprehensive tax amendment act, which primarily contains simplifications and simplifications, the German government wants to provide new growth impetus for the German economy.

If a spouse sells his or her share of the shared house, from which he or she has already moved out, to his or her ex-spouse after the divorce, this can lead to a taxable speculative gain.