Golf course Archives - ℄ Real Estates

Real Estate Location: Investing in… – Lukinski Rating / Investment Atlas Germany

L_kinski — Tue, 31 Aug 2021 13:48:29 +0000

Immobilien Lage – Lage macht den Unterschied, zwischen Investitionen mit Ziel Rendite (direkte Einnahmen, meist B- und C-Lagen) oder in eine Investment Immobilie (“Spekulation” auf Wertsteigerung, A-Lagen). Das aktuelle Lukinski Rating 2026 zur Attraktivität von Städten in Deutschland, über 40.000 Einwohnern. Danach wird es interessant, denn wir werfen einen Blick auf die Hidden Champions, mit top Lukinski A+ Rating und D- Rating und höherem Risiko. Sie suchen eine günstige Finanzierung in Deutschland? Checken Sie Konditionen und Anbieter in meinem Vergleich 2026.

Lukinski Rating: Lage & Attraktivität

Wer seine erste Immobilie kaufen will, der wird schnell von den verschiedenen Lagearten hören. Doch wie können Sie die Attraktivität von Städten einschätzen? Insbesondere dann, wenn es nicht um die allseits bekannten Städte in A-Lagen geht, sowie München, Hamburg, Berlin, Köln, Frankfurt oder Düsseldorf. More about Düsseldorf: real estate Düsseldorf.

Der Kapitalanlage Atlas Deutschland wirft einen Blick auch fast 500 Städte in Deutschland und vergleicht Ihre Attraktivität und Entwicklung.

Hierbei handelt es sich nicht um eine Kaufempfehlung. Das Rating dient der allgemeinen Information.

Immobilien Atlas: Sortiert nach Rating

Städte sortiert nach Rating:

Immobilien Atlas: Sortiert nach Einwohner

Städte sortiert nach Einwohnerzahl:

Metropolen 500K +

Städte bis 500 K

So funktioniert das Rating

Für die Bewertung einer spezifischen Lage (Makroperspektive) gibt es viele Parameter, zum Beispiel die Wirtschaft, deren Verteilung auf Gewerbe, Industrie und Produktion, die Infrastruktur, Bildungsstätten, ebenso wie Ärzte, Freizeitaktivitäten, aber auch das Umfeld, Stadtteile und Nachbarstädte. Ein weiterer Faktor ist natürlich der Kaufpreis (oder auch Mietpreis), je höher die Quadratmeterpreise, desto er zieht es die Menschen in den Speckgürtel der Großstädte. All das sorgt dafür, dass einzelne lagen an Attraktivität verlieren oder an Attraktivität für Menschen gewinnen. Unser Rating vergleich die Attraktivität und Entwicklung miteinander.

Stand: 2026
Auswertung: Städte in Deutschland
Kriterium: Mindestens 40.000 Einwohnern
Kategorisierung: A (+) bis D (-)

Für Immobilieninvestoren, teilt der Kapitalanlage Atlas, die Attraktivität der einzelnen Städte in 4 Kategorien. Vom Lukinski A+ Rating, für besonders attraktive Regionen, die einen hohen Zuzug erfahren, bis zum D- Rating, Städte die schon seit Jahren und Jahrzehnten stagnieren, wenig attraktiv Menschen und Wirtschaft. Inflationsschutz steht bei uns im Vordergrund. Je höher das Rating, desto attraktiver ist die Lage für den Einstieg von Immobilieninvestoren.

Städte im Vergleich: Wo investieren?

Im Folgenden finden Sie zunächst die wichtigsten deutschen Städte, im Vergleich. Metropolen mit über 500.000 Einwohnern, dazu Großstädte von 250 000 bis 500.000 Einwohnern und noch einmal alle Großstädte von 100.000 bis 250.000 Einwohnern. Danach wird es interessant, denn wir werfen einen Blick auf die Hidden Champions, mit top Lukinski A+ Rating und D- Rating und höherem Risiko mit der Frage:

Wo investieren in Deutschland?

Metropole ( < 500.000 ) - Hoher Kaufpreis, langfristiger Gewinn

Metropolen / Großstädte im Überblick – Tendenziell eher A-Lagen, mit Investment Immobilien. Das heißt, wenig Überschuss aus Mieteinnahmen, dafür hohe Wertsteigerung des Grundbesitzes, egal ob beim Wohnungsverkauf oder Hausverkauf.

Zuerst ein Blick auf die größten Städte, die jeder hier kennt, mit über 500.000 Einwohnern.

Stadt	BL	Rating
		Note	Wert	Kurzzeit	Langzeit
Berlin	BE	B+	5,8	A-	B+
Hamburg	HA	B+	6	A+	B-
München	BA	A+	11,9	A+	A+
Köln	NRW	A	8,7	A+	A
Frankfurt am Main	HE	A+	12,6	A+	A+
Stuttgart	BW	B+	5,2	A	B-
Düsseldorf	NRW	B+	5,8	A	B+
Leipzig	SA	A+	13,1	A+	A+
Dortmund	NRW	C-	0,2	D-	C
Essen	NRW	D-	-1,7	D-	C

Hier kommen Sie zur vollständigen Liste mit allen Metropolen:

Rating: Metropolen ab 500.000 Einwohnern

Großstadt (100.000 – 500.000) – Moderater Kaufpreis, sofortige Rendite

Ein Blick auf die 2. Liga der Städte, Großstädte bis 500.000 Einwohner im Überblick – Tendenziell gute B-Lagen mit Rendite Immobilien. Das heißt, die Kosten (Tilgung des Darlehens, Zinsen und Instandsetzung), werden durch laufende Mieteinnahmen gedeckt. Dafür ist der Wertentwicklung geringer, als in A-Lagen.

Großstädte bis 250.000 Einwohner im Überblick – Tendenziell ein Mix aus B-Lagen und oft guten C-Lagen mit Rendite Immobilien. Das heißt, wie schon bei den Großstädten, die Kosten (Tilgung des Darlehens, Zinsen und Instandsetzung), werden durch laufende Mieteinnahmen gedeckt. Dafür ist der Wertentwicklung geringer, als in A-Lagen. Allerdings Vorsicht bei Immobilien in C-Lage, denn das Risiko, dass Wohnungen oder Häuser auch einmal leer stehen, ist größer als in B- und wesentlich größer, als in A-Lagen.

Stadt	BL	Rating
		Note	Wert	Kurzzeit	Langzeit
Duisburg	NRW	D-	-1,8	D-	C
Bochum	NRW	D-	-4,8	D-	D-
Wuppertal	NRW	D-	-1,7	D-	C
Bielefeld	NRW	B-	3,5	B	B-
Bonn	NRW	B+	5	A+	C
Münster	NRW	A+	13,7	A+	A+
Mannheim	BW	D	-0,8	D	D-
Karlsruhe	BW	A-	6,6	A+	B
Augsburg	BA	A+	11,4	A+	A+
Wiesbaden	HE	C+	2,8	A-	C-

Hier finden Sie die Liste mit allen 67 Großstädten in Deutschland, von 100.000 bis 500.000 Einwohnern:

Rating: Großstädte bis 500.000 Einwohner

Städte ( < 100.000 ) - Mehr Rendite, mehr Risiko

Ihr Vorteile in Städten zwischen 40.000 bis 100.000 Einwohnern? Sie haben weniger nationale und internationale Konkurrenz. Insbesondere, wenn Sie vor Ort wohnen, ein guter, strategischer Vorteil, auch für Immobilien Einsteiger. Welches Rating hat Ihre Stadt? Finden Sie es hier heraus:

Rating: Städte bis 100.000 Einwohner

Hidden Champions für Ihre Kapitalanlage

Jetzt wird es interessant, denn wir werfen einen Blick auf die Hidden Champions, mit top Lukinski A+ Rating!

Danach finden Sie noch eine Liste, mit Städten, die eine sehr negative Entwicklung auf Reisen und mit D- Rating höheres Risiko bergen.

Top 10 A+ Ratings

Hier sehen Sie die top 10 A+ Ratings:

Bernau bei Berlin (Brandenburg), Rating: 25,2
Falkensee (Brandenburg), Rating: 22,3
Oranienburg (Brandenburg), Rating: 17,7
Potsdam (Brandenburg), Rating: 17,0
Bad Kreuznach (Rheinland-Pfalz), Rating: 16,6
Dachau (Bayern), Rating: 15,8
Landshut (Bayern), Rating: 15,3
Gießen (Hessen), Rating: 15,2
Goslar (Niedersachsen), Rating: 14,8
Ostfildern (Baden-Württemberg), Rating: 14,6

Alle A+ / A Ratings in Deutschland

Sie wollen noch mehr Hidden Champions in Deutschland kennen lernen? Dann sehen Sie sich hier alle A-Rating in Deutschland an! Diese Städte sind extrem beliebt, lesen Sie hier mehr, Lukinski A+ / A Ratings für Immobilieninvestoren:

A+ / A Ratings in Deutschland

Hidden Champions mit A+ Rating im Überblick – Starke allgemeine Entwicklung, Zuzug von Menschen, hier können Sie gute Renditen erzielen, insbesondere mit Eigentumswohnungen, die Sie kaufen und vermieten.

Alle B- / B / B+ Ratings

Alle B-Ratings zeigen Städte mit solider Entwicklung. Hier können Sie auch Rendite Immobilien finden, die unmittelbar für Erträge sorgen, die Ihre monatlichen Belastungen um Tilgung, Zinsen und Instandhaltung decken. Im Idealfall mit zusätzlichem Extra, für aktiven Vermögensaufbau.

B- / B / B+ Ratings in Deutschland

Alle C- / C / C+ Ratings

Alle C-Ratings zeigen Städte mit geringeren Wachstumsraten. Hier sind Immobilien als Kapitalanlagen schon eher mit Vorsicht zu genießen, denn das Leerstand Risiko ist größer. Heißt: Jeden Monat, in dem Ihre Rendite Immobilie nicht vermietet ist, bezahlen Sie drauf. Außerdem ist die Wertsteigerung der Immobilie sehr gering, bis kaum vorhanden.

C- / C / C+ Ratings in Deutschland

Risk Champions: Nichts für Einsteiger

Immobilien Einsteiger sollten diese Städte eher meiden. Im Rating liegen diese Städte am unteren Ende, tragen damit das größte Risiko für Leerstand und negative Wertentwicklung der Immobilie.

Top 10 D- Ratings

Hier sehen Sie die am wenigsten, attraktiven D- Ratings:

Frankfurt Oder (Brandenburg), Rating -20,9
Gera (Thüringen), Rating -18,5
Neubrandenburg (Mecklenburg-Vorpommern), Rating -15,6
Zwickau (Sachsen), Rating -15,1
Dessau-Roßlau (Sachsen-Anhalt), Rating -13,7
Wilhelmshaven (Niedersachsen), Rating -12,3
Wismar (Mecklenburg-Vorpommern), Rating -12,3
Cottbus (Brandenburg), Rating -11,5
Schwerin (Mecklenburg-Vorpommern), Rating -10,8
Unna (Nordrhein-Westfalen), Rating -10,3

Alle D- / D Ratings in Deutschland

Risikolagen für Immobilieninvestoren:

D- / D Ratings in Deutschland

Risk Champions mit D- Rating im Überblick – Objekte in schlechter C-Lage sollten Sie nur kaufen, wenn Sie bereits Erfahrungen haben. Nicht nur mit Kauf und Vermietung, auch mit Renovierung und Sanierung.

Der Beitrag Real Estate Location: Investing in… – Lukinski Rating / Investment Atlas Germany erschien zuerst auf ℄ Real Estates.

Living in Marienburg (Cologne): Buy a villa, apartment or plot of land – Viewing, prices per square metre & tips

Laura — Fri, 18 Jun 2021 09:54:41 +0000

Living in Marienburg – Those who like real luxury will find it in Marienburg. The villa area with the golf club and the banks of the Rhine is the absolute top residential location in Cologne. Who possesses the necessary small change and something on itself holds, becomes part of the exclusive inhabitants of this Cologne quarter. Real estate is ideal as a capital investment and in addition to luxury villas, you will of course also find detached houses with gardens for sale here. If you are looking for a rich suburban feel in Cologne, you will definitely find it in Marienburg. Whether you are looking for a house, an apartment or a plot of land, you can find out all about the most beautiful corners of Cologne here, as well as the current property prices – welcome to Südstadt! Back to: Living in Cologne.

Living in Marienburg: Green quarter near the Rhine

Marienburg is an affluent neighbourhood in Cologne and is located in the south of the megacity. The district is particularly home to large detached houses and villas and is therefore ideal for families and senior citizens. In Marienburg there are numerous green spaces, parks as well as a city-owned golf course. It is an ideal place to live and is also close to the Rhine. Marienburg is considered one of the most exclusive districts in Cologne and is attracting more and more people. The location, close to Cologne city centre, is ideal and especially great for children and commuters.

Welcome to Cologne

Cologne is a city in the federal state of North Rhine-Westphalia and can be found in the west of the country. The megacity borders directly on the Rhine and is about 1.5 hours away from the Dutch border. Cologne has a lot to offer besides a famous and impressive skyline and is very popular with students, families or seniors. The city has an area of 405 km² and is divided into several districts. Due to the mix of different new and old buildings, this city on the water is so popular.

Here is a map with Cologne:

Marienburg: map and location

Marienburg is a district of Cologne and is located in the south of the city, behind Südstadt. Marienburg borders the Rhine on the eastern city border and the Cologne district of Raderthal to the west. In the south of Marienburg there is a large green area including the Marienburg Golf Club.

Marienburg on the map:

Places of interest: Rhine Promenade, Südpark & Co.

Marienburg is primarily quieter, which is why this area is so popular with families in particular. The neighborhood offers numerous green spaces including its own golf course. There are many ways to spend your day, walking along the Rhine, visiting the fortress museum or the Südpark. In the south of Marienburg is also a rose garden, with a large variety of different plants and roses.

Marienburg Golf Club
Rhine Promenade
Cologne Fortress Museum
South Park
KGV-Rosengarten

Sightseeing: A tour of Marienburg

Marienburg is a little quieter than the rest of Cologne, and the properties are all the larger for it. You can find townhouses and villas in Marienburg, and close to the city centre. In addition, the streets and green spaces here invite you to stroll. Wide paths provide space for cars, give children a place to play and add to the flair of the neighborhood. The many well-kept green spaces and gardens also make Marienburg one of the most family-friendly areas of Cologne.

Südpark: Living in the green

Golf course Marienburg: Leisure facilities in Marienburg

Rhine Promenade: Strolling along the waterfront

Real estate and prices per square metre in Marienburg

in Cologne Marienburg real estate is very sought after and popular, which is why the demand for homes is very high. Old apartments, villas and detached houses in particular are usually only on the market for a very short time and some are only sold off market. If you want to buy a house in a new building, you should expect a price per square metre of €3,164, for an existing apartment a price per square metre of €5,308 and for a new apartment €3,762.

Buy a house (new construction): 3.164€ /sqm
Buy apartment (existing): 5.308€ /sqm
Buy an apartment (new building): 3.762€/ sqm

Conclusion: Living in Marienburg

Living and residing in Cologne – that is what many wish for. Marienburg in particular is a residential area where people who want to settle permanently in Cologne are particularly keen to buy a property. The reason for this is that despite its location close to the city, the district offers quiet streets and access to green spaces. Perfect for a relaxing walk after a stressful day at work! Schools, supermarkets and smaller restaurants form other advantages of this luxurious district. In just a few minutes, you can be in the city centre from Marienburg and thus in the middle of the action. Living space in Cologne is in high demand. This is also reflected in the current real estate prices in Cologne. Our tip: Contact the real estate agent you trust! An experienced real estate agent will not only support you during the purchase process, but will also advise you on the topics of taxes and financing.

Cologne: Real estate in the media city on the Rhine

With over 1 million inhabitants, the media metropolis on the Rhine is one of the hubs in NRW, but also in Germany. Located in western Germany, the city borders other metropolitan areas such as Düsseldorf and Bonn. The media city is located directly on the Rhine and can be divided into different parts and districts. Neighbouring cities include Düsseldorf, Bonn and Leverkusen. Cologne stands for media, TV and press like no other city in Germany. That is why the metropolis on the Rhine is constantly growing. Südstadt, Altstadt, Ringe, Ehrenfeld or Sülz, where is the best place to live?

Real estate in Cologne

Hardly any other large city in Germany offers so much “room for improvement”. From the purchase price to the architecture of the existing property. Whether condominium, apartment building or luxurious loft with a view of the Rhine. Cologne has enjoyed steadily growing popularity for years. The most beautiful city on the Rhine really does have something to offer everyone. The stately old buildings in Südstadt and the famous area around Rheinauhafen are particularly impressive.

Real Estate Cologne

Living in Cologne: Popular districts & residential areas

The media city on the Rhine offers a diverse cityscape, guaranteeing the perfect living solution for everyone. From luxury apartment to villa, there really is everything. With the help of the right real estate agent, you can undoubtedly find your dream property – whether Südstadt, Marienburg or Hahnwald – a property as an investment in Cologne always pays off! One of the largest universities in Germany ensures a young cityscape and gives the ‘Veedeln’ their inimitable freshness. Would you like to invest in a property as a capital investment in charming Cologne? Find out everything you need to know about the city’s most sought-after residential districts, including tips on location, prices per square metre & co! To the overview: Living in Cologne.

House, apartment and land for sale in Cologne

Selling an apartment, an apartment building or your own property. The colourful media metropolis of Cologne has a lot to offer: While Marienburg and Rodenkirchen inspire with their proximity to the Rhine, Neustadt is bustling with big city life. Lindenthal, located to the west, convinces with its quiet atmosphere and those who prefer it exclusive and prominent settle in Hahnwald. You want to sell your property in Cologne? Everything about the selling process, the most important documents and whether you should sell privately or with an estate agent. To the overview: Selling real estate in Cologne.

Der Beitrag Living in Marienburg (Cologne): Buy a villa, apartment or plot of land – Viewing, prices per square metre & tips erschien zuerst auf ℄ Real Estates.

Investment Brochure: Buy Real Estate Special – Germany & USA

L_kinski — Fri, 04 Dec 2020 18:07:28 +0000

You want to invest in your first property? Location, location, location – this is what matters in most cases when buying a house or flat. If you are a guest in our offices, you can get information online, like now, e.g. with your smartphone or, you can access one of our investment brochures. Short, concise and interestingly summarized, you will find the most attractive cities from the USA and Germany, briefly introduced: With important city districts, information on taxes of the federal states and the individual states or provinces. So that you have as little risk as possible.

House & Buy a flat: Real estate investment

Many real estate buyers bring a lot of time with them, some of them need to move quickly. Career changes, spontaneous inheritance, but also tax aspects, such as profits at the end of the year to avoid tax, play a role for some property buyers.

Factor: Time, local knowledge and laws for owners

But it is not only the time that holds risks for many a real estate investor, the lack of local knowledge also ensures that the property search takes considerably longer than planned and causes considerably more sources of error. Sometimes expensive mistakes, after all you are moving in a new legal system (USA or Europe, or Germany).

Risk factors:

Lack of time
Lack of local knowledge
New laws and taxes

Real estate yield: city districts in comparison

Some evergreen districts, mainly in the city centres, always pay off for real estate investors in the end. On the other hand, the return on the property is “only” moderate. If you want a higher property return, you have to go to Upcoming districts.

Some buyers, however, will by no means deal with the yield of a property, but first of all with the basics, the mistakes that can be made when buying a property, as well as the procedure, from the search, through the broker of the to purchase contract and notary.

Real estate special: USA, Germany (emigrants)

Hundreds of thousands immigrate to both countries every year, hundreds of thousands leave the countries and look for a new home. Career changes, as described in the introduction, the new love, a spontaneous inheritance or a blatant change of scene. It is not always about investment. This is another reason why our little guides are intended to provide a quick and clear insight into the megacities of both countries.

Example New York City

Here is a little insight into the city that never sleeps. Which districts do you need to know? Which taxes are important for real estate buyers in the USA? Even in the state of New York?

Investment brochures

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Each individual investment brochure is available in two languages, English and German. Tip! Among the individual investment brochures you will find more detailed information, for example on the square metre prices for condominiums and houses in the respective cities. You can find out about buying a house or buying an apartment free of charge from us at. Here you can access the respective overview, invest in the USA and invest in Germany:

Investment brochures

Multi-family houses and renting

You do not want to buy only for your own use but would like to rent out parts of your property? Then there are once again very special requirements, laws and regulations that you need to know.

Der Beitrag Investment Brochure: Buy Real Estate Special – Germany & USA erschien zuerst auf ℄ Real Estates.

Immobilien GmbH – German Real Estate Loophole for Leasing, How-To Guide

Laura — Tue, 03 Nov 2020 15:01:17 +0000

Immobilien GmbH / Vermögensverwaltende GmbH / Immobiliengesellschaft – Let us help you optimize your taxes, and pay less for your German real estate. How to save money, by forming a so-called immobilien GmbH. You will learn the basics about the topic real estate company. When buying a house or a condominium, who comes up with the idea of founding a GmbH? Admittedly, it doesn’t make sense for self-interest, but it does for renting.

Additionally, in the following there may be slight grammatical errors, as this article was written by a German tax expert. This does not detract from the quality of information.

What is an Immobilien GmbH?

Definition Immobilien GmbH – An Immobilien GmbH is a real estate company. Meaning a company that pursues the purpose of leasing, development, financing, realization or marketing. It is independent whether it concerns one or several real estates. It also includes the property management, for its own properties and those of third parties.

Are you looking to save more on your property investment in Germany? Our full guide:

Real Estate Germany – Saving Money

Tax Advantage: GmbH instead of Private

To cut a long story short, where is the advantage? With a tax rate of 42 percent, private leasing means you can quickly pay 4-digit sums a year in taxes. Below a comparison, once using a private ownership and once with a GmbH ownership.

Example: Calculation of Private Rental Income

Here a very simplified calculation, for a fast comparison of the taxation of private renting incomes compared with commercial incomes of a GmbH. No tax allowances and no solidarity surcharge are taken into account here either.

Simplified example calculation (private):

Monthly rental income: 1.000 Euro
Rental income / year: 12.000 Euro
Tax burden (income tax 42%): 5,040 Euro
Profit after taxes: 6,960 Euro

Example: Calculation of Commercial Rental Income

Here a very simplified calculation, for a fast comparison of the taxation of private renting incomes compared with commercial incomes of a GmbH. No allowances are taken into account here either.

Simplified example calculation (GmbH):

Monthly rental income: 1.000 Euro
Rental income / year: 12.000 Euro
Tax burden (corporate income tax 15%): 1.800 Euro
Profit after taxes: 10,200 Euro

The difference is here, in our simplified invoice:

+ 3.240 Euro / year

Real Estate Company or Familienstiftung?

Starting a Stiftung, aka Foundation, especially a family foundation, has many advantages for you. From tax-free capital gains after speculation tax to low, 15 percent taxation of rental income.

The big and central difference to the Immobilien GmbH, after the speculation period, you can sell your real estate tax-free. How this works, how you can set up a foundation and how your grandchildren will profit from it, you will learn in this article.

Family Foundation

Der Beitrag Immobilien GmbH – German Real Estate Loophole for Leasing, How-To Guide erschien zuerst auf ℄ Real Estates.

Familienstiftungen Explained – German Real Estate how-to, Tax Tricks Guide

Laura — Tue, 03 Nov 2020 15:01:16 +0000

Saving taxes with real estate – In Germany, if you’re looking to invest in real estate, whether to buy a house or rent out a property, it is vital you get to know the tax system, its loopholes, and how to maximize profits when you invest. Familienstiftungen are an easy way to reduce your tax bill. Familienstiftungen are great, from tax-free capital gains after speculation tax to low, 15 percent taxation of rental income. How this works, how you can set up a foundation and how your grandchildren will profit from it, you will learn in this article. Back to German Real Estate Overview.

Additionally, in the following there may be slight grammatical errors, as this article was written by a German tax expert. This does not detract from the quality of information.

Procedure: Founding Stiftungen

Before we delve into the subject of Familienstiftungen (henceforth also called Family Foundations), let us first give a general overview of the topic of foundations. A basic insight into the definition, prerequisites such as assets and the process of formation, before we take a closer look at two subject areas: 1) foundations and real estate, and 2) family foundations. Let’s start with the question: What is a foundation?

Are you looking to save more on your property investment in Germany? Our full guide:

Real Estate Germany – Saving Money

What is a Foundation? Easy Explanation

How does a foundation work? In general, a foundation is an institution that uses assets to pursue a defined purpose. The purpose is determined by the founder himself.

Any natural person over the age of 18 may establish a foundation, but also any purely legal entity and associations with legal capacity. Assets are, so to speak, the only requirement for establishing a foundation. In principle there are:

Gemeinnützige Stiftungen (i.e. Charitable Foundations or Non-Profit Foundations)
And there are other sub-forms, like the family foundations (further down)

What do Charitable Foundations do?

Before we now come to the family foundation. here once again the difference: Non-profit organizations are active in the church or pursue other, charitable purposes. For example, they award scholarships, support kindergartens.

Income from these activities in turn benefits these purposes (the foundation).

So if you had 10 million in your account, you could take 1 million and use it to set up such a charitable foundation. If you don’t have 10 million in your personal assets, check out AF Tax Coaching, where you can learn how to convert taxes into personal assets. That only at the edge!

Procedure of the Foundation: Purpose, Assets, Legal Form

First to the question: What kind of legal form is a foundation? There are two legal forms available to you as a founder when setting up a foundation. One is a foundation with legal capacity, called “rechtsfähige Stiftung”, the other is called a “treuhänderische Stiftung” (fiduciary foundation).

Variation 1: Founding a Rechtsfähige Stiftung

It acts independently, so it must also have a foundation board of directors that represents the foundation in all matters.

Variation 2: The Treuhänderische Foundation

Here you transfer the share capital to the trustee according to the contract. This trustee manages your assets separately from his own and according to the statutes of your foundation.

Once you have made your decision, the foundation phase comes.

The procedure for setting up a foundation is clearly regulated in Germany, like other legal forms:.

Check requirements (purpose and assets)
Choose foundation purpose
Determine foundation assets
Select foundation beneficiaries
Select legal form
Foundation business and statutes
Recognition by the foundation supervisory authority and the tax office
Transfer share capital
Run a foundation

You now know the basics of the foundation.

A foundation pursues a specific purpose. It works with the assets provided by the founder (share capital). It can be independent or be managed in trust. So far, so good. Now we come to the exciting part: Real estate, tax optimization and family foundation.

Familienstiftung: Perfect Tax Optimization for Real Estate

You may have read our article on real estate tax optimization with an Immobilien GmbH, and wondering what the advantages of a Familienstiftung are. A family foundation is usually set up to build up assets. More explicit: for tax-optimized asset accumulation. But you can also use family foundations for tax optimization in real estate.

A quick example:

Capital gains are tax-free (after speculation period)

With a Familiensstiftung, you pay only 15% corporate tax on the rental of real estate

Erbschaftssteuer, Schenkungssteuer, income: Basically Tax Free

The founder and his children may each take one third of the proceeds. This means that two thirds of the profits are gone. What does that mean? Your charitable foundation is almost completely tax-free, as well as inheritance tax, gift tax and income. These taxes are critical to take into account, as they are a significant proportion of the additional costs you pay when buying a house in Germany.

A family foundation is usually founded by one person. The founder transfers his assets to the foundation. This in turn triggers the gift tax. However, in the foundation contract you have a tax-free amount.

Freibetrag bei Gründung: the Tax-Free Amount

The amount of the allowance depends on who is the beneficiary of the foundation. If your wife is the beneficiary, you would have a tax-free gift amount of 500,000 euros. If one of your children is a beneficiary of the foundation, the transfer is free of gift tax up to 400.000 Euro.

Important! this tax-free amount is only valid for the foundation. If you donate after the foundation has been established, the tax-free amount you can claim is only 20,000 Euro.

Remember this when founding:

Transfer of assets upon incorporation
Allowances up to 500,000 (spouse is beneficiary)
Foundation after foundation with tax allowance of 20.000

Invest in real estate: Only 15% corporate income tax (rental income)

Once your assets are invested in your foundation, you can use and invest the existing assets.

Now comes the trick. A foundation is subject to corporate income tax. So you pay only 15% corporate income tax instead of trade tax.

You only pay trade tax with a family foundation if it is a business. However, the pure purchase, administration and holding of real estate is not commercial. You are only putting your assets to work. Don’t forget that you will still have to pay the Grunderwerbssteuer though.

Stiftung or GmbH?

Perhaps you will now say that I could also found a Vermögensverwaltende GmbH? Yes, but:

At some point you will surely want to sell one of the properties. This is exactly where the difference between a family foundation and a real estate GmbH arises.

If you sell a property through the GmbH, the profit from your sale is completely taxable, i.e. 15%, sometimes even 30%.

If you sell a property through the foundation, the capital gain is completely tax-free, as long as you have waited for the 10 year speculation period.

Speculation Period

In order to slow down the price increase in the real estate market, the following simple regulation exists in legislation: If there is a period of at least 10 years between the purchase and sale of a property, the proceeds of the sale remain exempt from taxation. Thus, real estate investments should be of a long-term nature and short-term profit taking should be less attractive.

What if I Want to get Money out of the Foundation?

If you withdraw money from your family foundation, 25% capital gains tax is due. The same applies to withdrawals from a GmbH (distribution of profits). Who gets the money, i.e. who is the beneficiary, was already determined by you when you established the family foundation.

Advantages of the Family Foundation: Conclusion

So with a family foundation you combine the advantages of the Immobilien GmbH, with only 15% corporation tax on rental income and the tax-free capital gain (after speculation period), from the 11th year, as with private individuals, through the family foundation.

With this legal form you can therefore build up a tax-optimized and large real estate portfolio. The more favorable tax burdens let your stock grow faster, finally you can service liabilities faster and reinvest faster.

Best of all, you will receive 85% of your rental income after taxes, in addition to the tax-free capital gain after the speculation period.

Family foundations also have advantages for the next generations, your children and grandchildren. In case of inheritance, your shares will be divided equally under the first line of inheritance, that is spouse and your children. If they die, the foundation is passed on to the next generation.

Lastly, a little note for you:

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Der Beitrag Familienstiftungen Explained – German Real Estate how-to, Tax Tricks Guide erschien zuerst auf ℄ Real Estates.