Structuring & Transactions

Structuring and advice in a Real Estate transaction requires an understanding of the clients goals. Structuring results in the development of one or more alternatives, thereby taking into consideration the individual situation of the client, tax (including social security matters), legal (corporate) and commercial parameters (financing, cash flow). Transaction advice includes the draft, review and negotation of transaction contracts and other documents. We are specialized in Real Estate structuring & transaction services based on our comprehensive understanding of tax, legal and real estate matters.

Our Real Estate services comprise

  • Choice of legal form and foundation
  • Structuring the deal
  • Draft, review and negotiation of contracts
  • Execution of the transaction and registration in the land registry (Grundbuch)

Real Estate Projects (Selection)

– Structuring and advice in regard to a real estate joint-venture project in Austria
– Structuring and advice in a real estate company merger
– Structuring and optimization of real estate development transaction
– Structuring and implementation of a real estate holding company
– Structuring of an acquisition by Liechtenstein entity of Austrian real estate from distressed Austrian entity

Tax Advice on Real Estate

We support clients Real Estate transactions comprehensively from a legal and tax perspective (One-Stop-Shop-Approach). We may also support clients also from a mere tax perspective in regard to calculation and optimization regarding real estate transfer taxes.

Our Real Estate tax services include

  • Structuring advice to avoid substantial real estate transfer tax (Grunderwerbsteuer) and land registry tax (Eintragungsgebühr)
  • Calculation and optimization of income tax on the sale of real estate (Immobilienertragsteuer)
  • Calculculation and optimization on real estate transfer tax (Grunderwerbsteuer) and land registry tax (Eintragungsgebühr)
  • Tax advice on rental and lease agreements on taxation and stamp duty (Mietvertragsgebühr)

Real Estate Tax Projects (Selection)

– Structuring of a real estate transaction to reduce income tax via main residence exemption (Hauptwohnsitzbefreiung)
– Tax structuring of a real estate holding company
– Calculation and Optimization of real estate transfer tax and land registry tax
– Tax structuring of a real estate transaction in connection with inherited real estate
– Tax advice in regard to a lease contract from a stamp duty perspective (Mietvertragsgebühr)