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Tax Due Diligence in Real Estate Transactions

In: Real Estate Due Diligence

Author

Listed:
  • Jesko Nobiling

    (CMS Hasche Sigle)

  • Stephan Hoyer

    (CMS Hasche Sigle)

Abstract

The acquisition of German real estate can result in a partial assumption of the current tax position and certain tax liabilities of the seller by the buyer. In case of a share deal, all existing tax risks and liabilities are economically acquired by the buyer. A tax due diligence is an appropriate measure to identify and manage such inherent tax risks and to evaluate potential tax structuring and optimisation options for the buyer. This section shall provide an overview of selected standard topics of tax due diligences in German real estate transactions, for both asset and share deal structures.

Suggested Citation

  • Jesko Nobiling & Stephan Hoyer, 2018. "Tax Due Diligence in Real Estate Transactions," Management for Professionals, in: Tobias Just & Hermann Stapenhorst (ed.), Real Estate Due Diligence, pages 51-88, Springer.
  • Handle: RePEc:spr:mgmchp:978-3-319-62510-2_3
    DOI: 10.1007/978-3-319-62510-2_3
    as

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