Welche Themen umfasst der Lehrgang in Immobiliensteuerrecht?
What topics does the course in real estate tax law cover?
The Certificate of Advanced Studies CAS UAS Real Estate Taxation course provides participants with a very broad specialist knowledge of real estate tax law.
The following topics are frequently dealt with:
- take a closer look at the taxation of real estate (the principles of tax law, expropriation law and public building and planning law, etc.)
- the taxation of private property with income and wealth tax (imputed rental value, rents, right of residence, supplementary property taxation, condominium ownership, etc.)
- Taxation of real estate gains from private assets with real estate gains tax and transfer taxes (profit determination, tax calculation, etc.)
- Taxation of real estate belonging to the business assets of legal entities and self-employed persons (real estate trading, hidden equity, depreciation, building lease interest, preponderance theory, etc.)
- Taxation of real estate gains from business assets (dualistic and monistic system, replacement, social security contributions,...)
- Tax protection, tax liability, tax reference, procedural law, criminal tax law; inheritance and donation of real estate in international and national tax law
- Real estate in national tax law; value added tax and real estate; property valuation.
However, the focus of the training varies depending on the training provider. For reliable information on the specific content of your desired training course, it is worth contacting us directly - preferably via our contact form. Clarify your questions quickly, easily and without obligation with the right contact person.
