{"id":9697,"date":"2018-06-21T08:00:33","date_gmt":"2018-06-21T06:00:33","guid":{"rendered":"https:\/\/tunal-stb.de\/sale-of-a-heritable-building-right-granted-free-of-charge-not-taxable\/"},"modified":"2023-07-21T09:34:11","modified_gmt":"2023-07-21T07:34:11","slug":"sale-of-a-heritable-building-right-granted-free-of-charge-not-taxable","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/sale-of-a-heritable-building-right-granted-free-of-charge-not-taxable\/","title":{"rendered":"Sale of a heritable building right granted free of charge not taxable"},"content":{"rendered":"

Disposal – ground lease granted free of charge<\/strong><\/p>\n<\/div><\/div>[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Ver\u00e4u\u00dferung eines unentgeltlich bestellten Erbbaurechts nicht steuerpflichtig” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][vc_separator style=”shadow”]

A gain from the sale of a private property<\/h2>\n

may be subject to income tax under Section 23 of the Income Tax Act if the property was acquired within the 10 years preceding the sale. In principle, a heritable building right is also deemed to be “real property” in this sense. If the heritable building right is initially created (free of charge) and sold together with a building constructed on it at a later date, the question arises as to whether this transaction can be taxed as a private sale transaction.<\/p>\n

 <\/p>\n

In contrast<\/h2>\n

The Federal Fiscal Court has ruled on the opinion of the tax authorities that (alone) the creation of a heritable building right (in return for ground rent) does not constitute an “acquisition”<\/strong> and therefore does not fall under the provisions of Section 23 of the German Income Tax Act (EStG). Since the building constructed by the heritable building right holder as a result of the subsequent development is also not to be included in the sale transaction, a profit from the sale of the “developed” heritable building right would remain tax-free.<\/p>\n

It should be noted that this does not apply if a hereditary building right with an erected building is acquired (against payment); in this case, there is basically an acquisition within the meaning of Section 23 EStG, so that income tax may arise in the event of a subsequent sale within 10 years.<\/p>\n

 <\/p>\n

(Further comments & information on this can be found in our information letter 06\/2018 under item 5.)<\/strong><\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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Geben Sie Ihre E-Mail-Adresse an, um diesen Blog zu abonnieren und Benachrichtigungen \u00fcber neue Beitr\u00e4ge via E-Mail zu erhalten.<\/p>\n<\/div>\n<\/form>\n<\/div>\n[\/bsf-info-box]<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Disposal – ground lease granted free of charge [vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"Ver\u00e4u\u00dferung eines unentgeltlich bestellten Erbbaurechts nicht steuerpflichtig\" alignment=\"left\" margin_design_tab_text=\"\"][\/ultimate_heading][vc_separator style=\"shadow\"]A gain from the sale of a private property may be subject to income tax under Section 23 of the Income Tax Act if the property was acquired within the 10 years preceding the sale....","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[535,856,858],"tags":[859],"class_list":["post-9697","post","type-post","status-publish","format-standard","hentry","category-information-letter","category-leasehold","category-private-sales-transactions","tag-leasehold"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9697","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/comments?post=9697"}],"version-history":[{"count":5,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9697\/revisions"}],"predecessor-version":[{"id":9824,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/posts\/9697\/revisions\/9824"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/media?parent=9697"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/categories?post=9697"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/en\/wp-json\/wp\/v2\/tags?post=9697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}