Anyone who wants to buy a company property – be it a shop, an office complex, a company building or a production hall – is faced with one of the most consequential decisions of his entrepreneurial life. Four ways to buy a company property are conceivable in practice. Two of them are an expensive tax trap, but two are highly attractive for tax purposes. Which structure suits you – and why the asset management real estate GbR is our clear recommendation to buy a company property in most mandate cases – we explain in this article.
Buying Company Property: The Central Question of Owner Structure
Anyone who wants to buy a company property naturally deals first with location, purchase price and financing. At least as important – and in practice criminally often neglected – is the structural question: Who should actually hold the company property?
Four ways to buy a company property are conceivable:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.