There is a Double Tax Avoidance Agreement (DTAA) between the Federal Republic of Germany and the Russian Federation
From the purchase price, transfer tax (acquisition), Grunderwerbsteuer
Tax on dividends on distribution (there are rate mitigation tools)
Rate for non-German residents
The final amount takes into account many parameters: type of facility, location, storage area, time of construction, etc.
Körperschaftsteuer. The rate is indicated for companies that only rent real estate
Erbschaftsteuer und Schenkungsteuer. The more deductions, the closer the relationship. The higher the rate, the higher the value of the property (Maximum rate up to 6 million euros = 19%)
There are rate mitigation tools
This section and the information below is not a tax consultation, it is for guidance only. Intermark is not a certified German tax advisor, does not provide tax advisory services and recommends consulting with a licensed German and / or Russian tax advisor for advice on DTAA between Germany and the Russian Federation
Capital gain tax, Kapitalertragsteuer
Rate for non-German residents. Confirmed repair costs reduce the tax base
North Rhine-Westphalia, Thuringia Brandenburg, Saarland, Schleswig-Holstein
Berlin, Hessen, Mecklenburg-Vorpommern
Baden-Wurtemberg, Bremen, Saxony, Lower Saxony, Rhineland-Palatinate,
0.35% = base rate = land tax
7 to 30% = inheritance / gift tax
Intermark helps you structure your purchase to maximise your tax mitigation
15.825% = GMBH income tax
15% for the GmbH
1.5% for the holding
0% for individuals after 10 years