The new right to inheritance tax in detail since early 2009 is a reformed Bewertungsrecht to the inheritance tax real estate and gift tax on real estate. The legislature has implemented a requirement of the Federal Constitutional Court thus in new law. In the core to ensure with the changes that real estate with an approximation of the actual real estate value are evaluated. This approximation is called the mean value tax and corresponds to the market value or market value term essentially building code according to. For real estate, there is no absolute or sure realizable market value, but at best a market value level, where – with more or less large deviations – reasonable market values form. It is a spreading width of the selling prices for the same real estate to assume, within which an established market value as acceptable can be viewed. Typings are constitutionally permitted it.
The assessment methods must be suitable however to an approximation of the mean value ensure. The concept of revaluation of real estate assets in its broad based on the approved procedures for determining fair market value, for example the valuation regulation. In contrast to the classic traffic valuation are the freedoms, both as regards the choice of the correct valuation method as the value approaches also have been restricted under the new assessment legislation considerably. For example, the assessment procedures are prescribed object type involved. For condominium and single-family homes and two-family homes is the reference value procedure to apply the property procedure in exceptional cases. Mietwohngrundstucke, business properties, and mixed-use land are in the income approach to assess in certain exceptional cases the property procedure.
Other built-up land shall be calculated in the property procedures. This schematic law specification in combination with absolute valuations, for example given factors of capitalization in the income approach, is this intentional and should reduce the Serve military vulnerability. The opposite seems the case but accurate: especially in the schematization and flat-rate treatment of the highly inhomogeneous asset real estate is the point of contention for various value views. The market (supply and demand) in the local real estate market is not or only insufficiently taken into account. While the fiscal authorities naturally the optimization of tax revenue at the heart of the action, the heritage strives to minimize drop off the tax payments. For this purpose the important paragraph 182 granted him review law, which almost constitutes a kind of lower the inheritance tax law through the back door: so the taxpayer can prove that the mean value of the property at the valuation date is lower than the value determined by the tax authorities, is of lower value. Inheritance tax can be reduced accordingly. The specific requirements of the financial authorities are regularly by a qualified real estate advice certified expert meets. To note is that the heritage in any case must bear the costs of the required appraisal. Whether and how high, if necessary, is in most cases by a free advance check consider a reduction in the inheritance tax and whether it exceeds the cost of the appraisal, unduly.
New event concept becomes an integral part of the onOffice philosophy. On September 14, 2011 the onOffice open house premiered range of customers and interested parties were given an opportunity to look behind the scenes of onOffice Software GmbH. “” The interesting program, which in addition to a corporate governance, a notion useful onOffice also exciting smart features workshops on the issues Google search engine optimization “and social media marketing” included was also enough space for detailed discussions relating to the real estate industry. So, the breaks between the individual programme items, as well as the subsequent joint dinner offered an ideal discussion platform to the newfound impressions. Marius Siegmund, onOffice Sales Manager, draws the following Resume of the premiere: the only positive feedback of all participants motivated and encouraged us to continue to maintain an open and personal relationship with our customers, so we also continue to individually on Customer desires to meet.” So, the newly developed concept of a meeting should it serve to intensify contacts with customers and prospects at the company headquarters in Aachen and expand.
Such meetings give the correct basis for the exchange of ideas and suggestions that following all parties can benefit from,”explains Stefan Mantl, Managing Director of onOffice Software GmbH the new open house philosophy. More info: Comcast. For these various reasons the onOffice Software GmbH has recorded the Open House series of events to an integral part of our corporate philosophy. Now, the meeting, to which not only customers but also prospective customers and business partners are invited, takes place every second Wednesday in the month. You will find all further information and the registration form at: open-house.xhtml.
The Internet platform the baudenkmal.de sets new quality standards for the online marketing of monument real estate Cologne in October 2009 the SBK Wirtschaftsberatung GmbH, headquartered in Cologne, Germany has established itself in its almost 20-year success story to the leader in the nationwide placement of listed real estate. With a newly designed home page with unique features and exclusive monument real estate on behalf alone benchmarks the company committed not only on the real estate market for monument real estate, but stands out positively from the rumblings\”of various brokers deals and consultants in this segment from. The exclusivity of the offers, the holistic consulting and mentoring by an experienced team of expertise with financial and tax experts, real estate and construction professionals, as well as the professional online marketing over the Internet have a significant role in the success of the SBK. SBK sets new standards in online marketing for quality-tested monument real estate our homepage is the baudenkmal.de in recent years been consistently developed. If you are not convinced, visit David Zaslav. Our goal was and is to give interested parties a maximum of information on each site, the facilities and the respective object\”Joachim Bongard, says who is responsible for sales and marketing at the company.
Through the continuous development of the website using latest Web and presentation technologies, the customer receives detailed information and can be so already before the visit to object a detailed picture of the offer. The tax calculator that was developed in-house for online visitors is unique in the virtual real estate market. So every interested party can already won an overview of the tax benefits in advance of a purchase decision, waiting for him when purchasing a monument real estate. The user-friendliness of the Internet platform is complemented by a virtual Notepad. Here, the customer to him can save interesting monument real estate and recalled at any time.
This places the capital ahead of cities such as Paris and London. Over time, the acquisition of real estate property in Berlin will also but more costly are: to pay the double budget 2014/2015 Berlin’s Senate has now decided to raise the tax to six per cent. Berlin moves as a result at the top of the German Federal States. Only Schleswig-Holstein demands an even higher tax at 6.5 percent. Investors can offset the additional costs on rents. Thus, especially private buyer of an apartment in the capital would remain affected by the price increase.
The tax once levied on the acquisition of a plot of land, will act vigorously to the 1.1 2014. Currently lucrative conditions for the dream house does not allow to do so comes the interest values for loans in the real estate sector, which long had been at historic lows, slowly tighten. Thus, in the future also loans for the construction of houses and real estate in Berlin would be more expensive. Who thinks now of real estate property in the metropolis, let his big dream for this reason don’t wait. One Exclusively offers inspiring insight and much worth knowing about ambitious real estate projects in the capital city of the July issue of the magazine? Real estate in Berlin from the House of the regional real estate Verlagsgesellschaft mbH. In addition to the latest highlights of living in the capital the editorial presented also as upscale projects, Prime locations and also ideas for an individual and stylish interior.
Special construction projects in the capital are comprehensively presented and illustrated by photo spreads. A real estate of the month is from the large amount of demanding Berlin residential real estate to each issue of the magazine”selected. But not only current properties in the metropolis, but also many accompanying issues surrounding upscale residential property in the metropolis will be presented to an exclusive circle of readers.
The Lakeside location and the Avus in four minutes or the s-Bahnhof Wannsee from the climb from 30 minutes to the central station or the Friedrichstrasse, are just clear locational advantages. Also towards Potsdam, which has the Berlin company, by the Publisher up to media prominence, are also in focus. In deciding for the buyer, we will meet in the spring, we are obliged to ensure a balanced mix of owner by the owner. Internationality, architecture and style consciousness decide also, as the final bid and the creditworthiness of the purchaser”, so Christian Gerome, who manages the object personally. “It closes the list end April 2012 it is quite amazing how much general interest in real estate Berlin demand after the Sweden Pavilion explode and that no expensive brochures or movies”, as Gerome, which never register a such run on a Berlin real estate according to own statements in its 20-year history could. It is also a unique phenomenon that a high number of potential high net-worth clients spontaneously fly in from London, Madrid or Moscow with their private jets, to visit the Wannsee Castle. A member of a ruling family in the United Arab Emirates wanted to buy just complete it for branchy family. However he wanted to make a high-security wing with a high wall and militarized security technology. Because we cancelled it, because not only that because of the Zehlendorf-Steglitz district would not make with, also the seller does not wish such use.” Who gets the nod for this dream real estate and soon more than a suitcase in the dynamic German capital, remains so exciting. Further informations under Jaroslaw Plewinski consultant _ T + 49 (0) 30-814 64 60-28 T + 49 (0) 30-814 64 60-44 business network marketing – und Verlagsgesellschaft mbH Fasanenstrasse 47, 10719 Berlin, Germany