Tag Archive for: Resolution

Real estate defects by year of construction: building fabric, masonry, insulation & Co. – Valuation

Old existing properties and their defects – You would like to invest in a property as a capital investment? Whether built in 1920, 1930 or 1960, old properties have their own individual deficiencies and disadvantages compared to new construction. Have you found a suitable apartment built in 1938? Or an apartment building built in 1982 […]

Corporate income tax (KSt) simply explained: UG, GmbH & other legal forms

Corporate income tax – Most legal forms of business are subject to taxation. Depending on the legal form, income tax, corporate income tax, sales tax, trade tax and/or capital gains tax are due by law. Under certain circumstances, it is possible for some companies to be exempt from one or more of these types of […]

Annual General Meeting – decision-making body of a stock corporation (AG)

Annual General Meeting – A stock corporation consists of several bodies. The management board deals with the day-to-day business and other matters of the company and represents the stock corporation externally. The supervisory board is a legally prescribed self-controlling body that appoints and monitors the individual members of the management board and, in case of […]

Structural changes (WEG) must be formally resolved

Structural alterations (WEG) – In the case of condominium owners’ associations, a structural alteration refers to certain construction measures and is to be assumed if it fulfils the following four points. It counts as a structural change if a construction measure is designed to be permanent, it is carried out after the condominium has come […]

Depreciation of property

Decrease in age value – Decrease in age value refers to the total useful life of a property in connection with the market value. If the remaining life of a property is shortened, a reduction in age value is taken into account. Factors to be considered are, for example, construction defects or technical obsolescence of […]