Söffing:Gewerblicher Grundstückshandel

Optimally structuring property sales. When does the sale of a property qualify as a private disposal transaction, and when is the threshold to commercial property trading crossed? What are the pitfalls? How can planned property sales be structured in a tax-efficient manner? The boundaries between commercial property trading and private disposals are often fluid and case-specific. The proven guide by Söffing/Söffing not only provides you with a current overview of the jurisprudence on commercial property trading and private property disposal transactions but also supports you in consulting, categorizing legal questions, and outlining practical solutions. Examples and diagrams clarify the complex relationships and facilitate the secure implementation of the subject matter in practice. The 7th edition addresses the influx of recent jurisprudence, including that on commercial property trading regarding counting objects and alterations to existing properties, as well as on private disposal transactions concerning exclusive use, particularly regarding the criterion of "for personal residential purposes." The book is an ideal source of information for tax advisors, lawyers, notaries, real estate experts, and investors. The legal status is as of April 1, 2024. Table of contents: A. Commercial property trading B. Private disposal transactions concerning properties (§ 23 EStG) C. Jurisprudence on the interlinking of immovable assets D. Relationship and differences between commercial property trading, other sources of commercial income, and private disposal transactions in the sense of § 23 EStG Appendix.