Posts tagged #BFG

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Establishment and sale of a building lease - which types of income are relevant for the property owner?

On the basis of a building lease contract concluded between the plaintiff and his contractual partner, a limited building lease was granted against payment. As a result, the plaintiff calculated the real estate income tax (Immobilienertragsteuer, Imm...

BFG: The classification of a "surety" and "guarantee" under civil law - essential differences also in the assessment of legal fees

Tax Law 

In a lease agreement concluded between the plaintiff and the leaseholder, a contractual clause was inserted. According to this, a guarantor guarantees the leaseholder that he will be liable for his payment obligations should he fail to meet them desp...

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