Real property in Germany: legal and tax aspects of development and investments
Gespeichert in:
| Weitere Verfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt am Main
Fritz Knapp Verlag
2019
|
| Ausgabe: | Eighth comletely revised Englisch edition of the book originally conceived by Rüdiger Volhard und Dolf Weber |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Inhaltsverzeichnis |
| Beschreibung: | XXII, 495 Seiten 22 cm |
| ISBN: | 9783831408788 3831408785 |
Internformat
MARC
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| 245 | 1 | 0 | |a Real property in Germany |b legal and tax aspects of development and investments |c edited by Wolfgang Usinger und Dr. Gerold M. Jaeger |
| 250 | |a Eighth comletely revised Englisch edition of the book originally conceived by Rüdiger Volhard und Dolf Weber | ||
| 264 | 1 | |a Frankfurt am Main |b Fritz Knapp Verlag |c 2019 | |
| 300 | |a XXII, 495 Seiten |c 22 cm | ||
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Datensatz im Suchindex
| _version_ | 1804180939756011520 |
|---|---|
| adam_text | SUMMARY
OF
CONTENTS
PREFACE
THE
EDITORS
....................................................................................................
V
CHAPTER
I.
REAL
PROPERTY
-
TITLE,
OWNERSHIP,
LAND
REGISTER
.....................................
1
DR.
KLAUS
MINUTH/DR.
CHRISTIAN
KEILICH
II.
NOTARISATION
LAW
.........................................................................................
7
THOMAS
REISCHAUER/MARKUS
BOHN
III.
GENERAL
TERMS
AND
CONDITIONS
OF
TRADE
..................................................
13
WOLFGANG
USINGER
IV.
THE
REAL
PROPERTY
PURCHASE
AGREEMENT
ASSET
DEAL
................................
33
DR.
GEROLD
M.
JAEGER
V.
AGREEMENT
ON
PURCHASE
OF
SHARES
.............................................................
47
DR.
THOMAS
RIEGER/DR.
CHRISTIAN
REHM
VI.
REAL
PROPERTY
IN
CRISIS:
COMPULSORY
AUCTION,
JUDICIALLY
ENFORCED
RECEIVERSHIP
AND
INSOLVENCY
......................................................................
55
REGINA
OLDENBURG/DOREEN
KONIG
VII.
THE
LAW
GOVERNING
ESTATE
AGENTS
.............................................................
83
MARLIES
KDNEL
VIII.
PUBLIC
PROCUREMENT
....................................................................................
97
STEFFEN
AMELUNG
IX.
PUBLIC
LAW
...................................................................................................
115
AMREI
FUDER
X.
BUILDING
REGULATIONS
LAW
AND
ENVIRONMENTAL
LAW
.................................
137
DR.
CLAUS-PETER
MARTENS
XI.
ARCHITECTS
*
AND
ENGINEERS
*
CONTRACTS
.........................................................
175
DR.
KRISTINA
JAEGER
XII.
THE
BUILDING
CONTRACT
...............................................................................
187
STEFAN
LOCHNER
VIII
REAL
PROPERTY
IN
GERMANY
XIII.
PROJECT
MANAGEMENT
...................................................................................
215
THOMAS
REISCHAUER
XIV.
COMMERCIAL
LEASE
CONTRACTS
......................................................................
225
DOREEN
KONIG
XV.
RESIDENTIAL
TENANCY
LAW
.............................................................................
235
DR.
JULIAN
SCHMIDT
XVI.
HOTEL
CONTRACTS
............................................................................................
251
SABINE
USINGER
XVII.
FACILITY
MANAGEMENT
..................................................................................
269
SABINE
USINGER
XVIII.
INSURANCE
......................................................................................................
293
DOREEN
KONIG/SABINE
USINGER
XIX.
PROPERTY
COMPANIES
...................................................................................
303
REINHARD
SCHEER-HENNINGS/DR.
THOMAS
GASTEYER
XX.
JOINT
VENTURES
...............................................................................................
329
DR.
KERSTIN
KOPP
XXI.
REAL
ESTATE
INVESTMENT
FUNDS
IN
GERMANY
...............................................
343
JOSEF
BRINKHAUS
XXII.
REAL
PROPERTY
FINANCE
.................................................................................
361
DR.
BEDA
WORTMANN/DR.
CHRISTOF
HAFNER
XXIII.
MEZZANINE
LOANS
IN
COMMERCIAL
REAL
ESTATE
FINANCE
.............................
391
TOBIAS
SCHULTEN
XXIV.
BASICS
OF
REAL
PROPERTY
TAXATION
................................................................
407
THORSTEN
SAUERHERING/DR.
DOMINIK
ENGL
XXV.
TAXATION
OF
INTERNATIONAL
PROPERTY
INVESTMENTS
......................................
435
THORSTEN
SAUERHERING/DR.
DOMINIK
ENGL
APPENDIX
...............................................................................................................
463
INDEX
......................................................................................................................
473
TABLE
OF
CONTENTS
CHAPTER
I
REAL
PROPERTY
-
TITLE,
OWNERSHIP,
LAND
REGISTER
A.
TITLE
TO
REAL
PROPERTY
......................................................................................
1
1.
ABSOLUTE
OWNERSHIP
..................................................................................
1
2.
RESTRICTED
OWNERSHIP
RIGHTS:
CONDOMINIUM
OWNERSHIP,
HERITABLE
BUILDING
RIGHTS
..........................................................................
1
B.
THE
OWNER
.........................................................................................................
2
C.
LAND
REGISTER
AND
CADASTRAL
MAP
...................................................................
3
1.
CADASTRAL
MAP
............................................................................................
3
2.
LAND
REGISTER
.............................................................................................
3
3.
TRANSFER
OF
TITLE
.........................................................................................
5
4.
PRIORITY
NOTICES
..........................................................................................
6
CHAPTER
II
NOTARISATION
LAW
1.
PRELIMINARY
REMARKS
.................................................................................
7
2.
NOTARISATION
REQUIREMENT
........................................................................
7
3.
SCOPE
OF
NOTARISATION
REQUIREMENT
............... .........................................
8
4.
GERMAN
NOTARIES
AND
NOTARIAL
PROCEDURE
..............................................
10
5.
COSTS
............................................................................................................
12
CHAPTER
III
GENERAL
TERMS
AND
CONDITIONS
OF
TRADE
A.
SPHERE
OF
APPLICATION
OF
THE
STATUTORY
PROVISIONS
ON
GENERAL
TERMS
AND
CONDITIONS
OF
TRADE
..................................................................................
13
1.
MATERIAL
SPHERE
OF
APPLICATION
.................................................................
13
2.
PERSONAL
SPHERE
OF
APPLICATION
.................................................................
14
3.
APPLICATION
IN
A
SPECIFIC
CASE/IMPOSITION
OF
GENERAL
TERMS
AND
CONDITIONS
OF
TRADE
...........................................................................
14
B.
WHAT
ARE
GENERAL
TERMS
AND
CONDITIONS
OF
TRADE?
.....................................
15
1.
DEFINITION
...................................................................................................
15
2.
TRANSFORMATION
OF
A
GENERAL
TERMS
AND
CONDITIONS
OF
TRADE
CLAUSE
INTO
AN
INDIVIDUAL
AGREEMENT
...........................................
16
X
REAL
PROPERTY
IN
GERMANY
C.
HOW
DO
GENERAL
TERMS
AND
CONDITIONS
OF
TRADE
BECOME
PART
OF
A
CONTRACT?.....................................................................................................
16
1.
INCLUSION
IN
THE
CONTRACT
..........................................................................
16
2.
UNEXPECTED
CLAUSES
...................................................................................
17
D.
LEGAL
CONSEQUENCES
OF
AGREEING
INVALID
CLAUSES
........................................
18
1.
WHAT
APPLIES
INSTEAD
OF
THE
INVALID
CLAUSE?
...........................................
18
2.
CLAIMS
TO
COMPENSATION
FOR
USE
OF
INVALID
CLAUSES
..............................
19
E.
UNCLEAR
CLAUSES
.................................................................................................
19
E
CLAUSES
PROHIBITED
UNDER
SECTION
308
RGB
.................................................
19
1.
UNREASONABLE
TIME-LIMITS
FOR
ACCEPTANCE
AND
PERFORMANCE
..............
19
2.
REASONABLE
EXTENSIONS
OF
THE
ORIGINAL
TIME-LIMITS
..............................
20
3.
OBJECTIVELY
UNJUSTIFIED
RESERVATIONS
OF
THE
RIGHT
TO
WITHDRAWAL
.......
21
4.
UNREASONABLE
RESERVATION
OF
THE
RIGHT
TO
MAKE
ALTERATIONS
.................
21
5.
FICTITIOUS
DECLARATIONS
..............................................................................
22
6.
FICTITIOUS
RECEIPT
OF
DECLARATIONS
.............................................................
22
7.
IMPLEMENTATION
OF
CONTRACTS
...................................................................
22
8.
NON-AVAILABILITY
OF
PERFORMANCE
..............................................................
23
G.
PROHIBITED
CLAUSES
UNDER
SECTION
309
BGB
.................................................
23
1.
PROHIBITION
OF
PRICE
INCREASES
AT
SHORT
NOTICE
........................................
23
2.
PROHIBITION
OF
THE
RESTRICTION
OF
RIGHTS
TO
REFUSE
PERFORMANCE
..........
24
3.
PROHIBITION
OF
SET-OFF
...............................................................................
24
4.
REMINDERS
AND
THE
IMPOSITION
OF
TIME-LIMITS
......................................
24
5.
LIQUIDATED
DAMAGES
..................................................................................
25
6.
CONTRACTUAL
PENALTIES
................................................................................
25
7.
LIABILITY
FOR
GROSS
FAULT
.............................................................................
25
8.
EXCLUSION
OF
THE
RIGHT
OF
RELEASE
FROM
THE
CONTRACT
.............................
26
9.
AGREEMENTS
CONCERNING
LIABILITY
FOR
DEFECTS
.........................................
26
10.
DURATION
IN
CASE
OF
CONTINUOUS
OBLIGATIONS
.........................................
27
11.
CHANGE
OF
CONTRACTUAL
PARTNER
.................................................................
27
12.
AGREEMENTS
ON
THE
BURDEN
OF
PROOF.
.......................................................
27
13.
FORM
OF
NOTIFICATIONS
AND
DECLARATIONS
..................................................
28
14.
LAWSUIT
WAIVER
...........................................................................................
28
H.
THE
GENERAL
CLAUSE
IN
SECTION
307
BGB
.......................................................
28
1.
GENERAL
........................................................................................................
28
2.
THE
PRECEPT
OF
TRANSPARENCY
....................................................................
29
3.
COMPENSATION
OF
DISADVANTAGEOUS
CLAUSES
BY
A
PRICE
ADVANTAGE?........
29
4.
CONTRACTUAL
PENALTIES
................................................................................
29
5.
RIGHTS
TO
DETERMINE
PRICE
OR
PERFORMANCE
.............................................
30
TABLE
OF
CONTENTS
XI
I.
THE
CLAIM
TO
FORBEAR
FROM
USING
GENERAL
TERMS
AND
CONDITIONS
OF
TRADE
IN
THE
SUIT
FOR
DISCONTINUANCE
ACT
.................................................
30
J.
CONSUMER
CONTRACTS
UNDER
SECTION
310(3)
RGB
........................................
31
1.
SPHERE
OF
APPLICATION
OF
THE
PROVISION
...................................................
31
2.
CONTENT
OF
THE
REGULATION
.........................................................................
31
K.
NO
CIRCUMVENTION
BY
AGREEMENT
ON
FOREIGN
LAW
......................................
32
CHAPTER
IV
THE
REAL
PROPERTY
PURCHASE
AGREEMENT
ASSET
DEAL
A.
TYPES
OF
TRANSACTIONS:
ASSET
DEAL,
SHARE
DEAL,
PORTFOLIO
TRANSACTION
......................................................................................
33
B.
AGREEMENT
ON
PURCHASE
OF
ASSETS
...................................................................
34
1.
NOTARISATION
...............................................................................................
34
2.
NOTARY
........................................................................................................
35
3.
THE
OBJECT
OF
PURCHASE
AND
THE
LAND
REGISTER
.......................................
36
4.
PURCHASE
PRICE
AND
MATURITY
.....................................................................
36
5.
CLOSING
-
TRANSFER
OF
POSSESSION,
BENEFITS
AND
BURDENS
.........................
38
6.
COSTS
AND
TAXES,
ESTATE
AGENTS
..................................................................
38
C.
REMEDIES
FOR
DEFECTS
AND
BREACH
OF
CONCTRACT
............................................
39
1.
STATUTORY
PRINCIPLES
ON
LIABILITY
FOR
DEFECTS
..........................................
39
2.
CONTRACTUAL
LIABILITY
FOR
DEFECTS
..............................................................
40
3.
RESIDUAL
POLLUTION
......................................................................................
40
4.
OTHER
BREACH
OF
CONTRACT
..........................................................................
40
D.
PURCHASE
FROM
COMMERCIAL
DEVELOPERS
.......................................................
41
1.
COMMERCIAL
DEVELOPERS
............................................................................
41
2.
DEVELOPMENT
CONTRACTS
............................................................................
41
3.
THE
ESTATE
AGENTS
*
AND
COMMERCIAL
DEVELOPERS
*
ORDINANCE
.................
42
E.
OPTIONS
..........................................................................................................
43
F.
PURCHASE
OF
REAL
PROPERTY
BY
FOREIGNERS
.....................................................
44
1.
NO
RESTRICTIONS
ON
ACQUISITIONS
BY
FOREIGNERS
.......................................
44
2.
ENTITLEMENT
TO
PURCHASE
OF
A
FOREIGN
COMPANY
.....................................
44
3.
REPRESENTATION
OF
FOREIGN
COMPANIES
....................................................
45
4.
SECURITY
RETENTION
FOR
TAX
PURPOSES
.......................................................
45
G.
MERGER
CLEARANCE
.............................................................................................
46
XII
REAL
PROPERTY
IN
GERMANY
CHAPTER
V
AGREEMENT
ON
PURCHASE
OF
SHARES
1.
DUE
DILIGENCE
............................................................................................
47
2.
NOTARISATION
...............................................................................................
47
3.
OBJECT
OF
PURCHASE
.....................................................................................
48
4.
APPROVAL
FOR
THE
TRANSFER
OF
THE
SHARES
OR
INTERESTS
...............................
49
5.
PURCHASE
PRICE
AND
MATURITY
.....................................................................
49
6.
REPRESENTATIONS
AND
WARRANTIES
...............................................................
51
7.
LEGAL
CONSEQUENCES
FOR
WARRANTY
BREACHES
............................................
52
8.
OTHER
...........................................................................................................
53
CHAPTER
VI
REAL
PROPERTY
IN
CRISIS:
COMPULSORY
AUCTION,
JUDICIALLY
ENFORCED
RECEIVERSHIP
AND
INSOLVENCY
A.
INTRODUCTION
......................................................................................................
55
B.
COMPULSORY
AUCTION
........................................................................................
55
1.
PURPOSE
.......................................................................................................
55
2.
PROCEEDINGS
.................................................................................................
56
C.
JUDICIALLY
ENFORCED
RECEIVERSHIP
....................................................................
66
1.
BASES/MEANING
...........................................................................................
66
2.
PROCEEDINGS
................................................................................................
66
3.
APPOINTING
THE
RECEIVER
............................................................................
66
4.
RECEIVERSHIP
...............................................................................................
67
5.
REMUNERATION
............................................................................................
68
6.
END
OF
THE
PROCEEDINGS
..............................................................................
68
7.
POTENTIAL
ADVANTAGES
OF
JUDICIALLY
ENFORCED
RECEIVERSHIP
......................
69
D.
INSOLVENCY
..........................................................................................................
69
1.
AIM
AND
COURSE
OF
INSOLVENCY
PROCEEDINGS
............................................
69
2.
FORECLOSURE
SALE
BY
WAY
OF
PUBLIC
AUCTION
ON
THE
CREDITOR
*
S
INITIATIVE...
72
3.
COMPULSORY
ADMINISTRATION
.....................................................................
75
4.
ASSUMPTION
OF
LIQUIDATION
OF
REAL
PROPERTY
BY
THE
INSOLVENCY
ADMINISTRATOR
..........................................................................
77
5.
RELEASE
OF
IMMOVABLE
PROPERTY
................................................................
79
E.
LEASE
RELATIONSHIPS
IN
INSOLVENCY
..................................................................
80
1.
INSOLVENCY
OF
THE
LESSOR
............................................................................
80
2.
INSOLVENCY
OF
THE
LESSEE
............................................................................
81
CHAPTER
VII
THE
LAW
GOVERNING
ESTATE
AGENTS
A.
STATUTORY
BASES
.................................................................................................
83
B.
DIFFERENT
TYPES
OF
ESTATE
AGENT
......................................................................
83
TABLE
OF
CONTENTS
XIII
C.
THE
ESTATE
AGENTS
*
S
CONTRACT
...........................................................................
84
1.
IN
PRINCIPLE
NO
COMPULSION
TO
ACT
..........................................................
84
2.
IN
PRINCIPLE
NO
PARTICULAR
FORMAL
REQUIREMENTS
...................................
85
3.
GROUNDS
FOR
AN
ESTATE
AGENT
*
S
CONTRACT
TO
BE
VOID
................................
89
4.
TERMINATION
OF
THE
ESTATE
AGENT
*
S
CONTRACT
............................................
89
D.
THE
CLAIM
TO
COMMISSION
..............................................................................
89
1.
PRECONDITIONS
FOR
THE
CLAIM
TO
COMMISSION
..........................................
89
2.
DUE
DATE
FOR
PAYMENT
AND
SCOPE
OF
THE
CLAIM
TO
COMMISSION
...............................................................................................
96
CHAPTER
VIII
PUBLIC PROCUREMENT
A.
INTRODUCTION
.....................................................................................................
97
B.
CONTRACTING
ENTITY
AND
PUBLIC
CONTRACT
.......................................................
98
C.
PRINCIPLES
OF
PUBLIC
PROCUREMENT
..................................................................
99
D.
OBLIGATIONS
TO
CALL
FOR
TENDERS
WHEN
AWARDING
PUBLIC
CONTRACTS
...............................................................................................
100
1.
AWARDING
CONTRACTS
ABOVE
AND
BELOW
THRESHOLD
VALUES
......................
100
2.
AWARDING
A
WORKS
CONTRACT
......................................................................
101
3.
AWARD
OF
A
SUPPLY
OR
SERVICES
CONTRACT
.................................................
103
4.
AWARDING
CONTRACTS
IN
THE
SECTORS
OF
WATER,
ENERGY
AND
TRANSPORT
SERVICES
(UTILITIES)
...................................................................
103
5.
EXCEPTIONS
.................................................................................................
103
E.
OVERVIEW
OF
THE
AWARD
PROCEDURE
.................................................................
104
1.
TYPES
OF
AWARD
PROCEDURES
.....................................................................
104
2.
TENDER
NOTICE
............................................................................................
104
3.
TIME
LIMITS
AND
DEADLINES
WITHIN
THE
PAN-EUROPEAN
AWARD
PROCEDURES
......................................................................................
105
4.
SELECTION
OF
CANDIDATES
.............................................................................
107
5.
TENDER
DOCUMENTS
...................................................................................
107
6.
TENDER
OPENING
DATE
................................................................................
108
7.
REVIEW
OF
TENDERS
......................................................................................
108
8.
EVALUATION
OF
TENDERS
................................................................................
108
9.
CONTRACT
AWARD
..........................................................................................
109
10.
CANCELLATION
OF
THE
AWARD
PROCEDURE
.....................................................
109
F.
LEGAL
REMEDIES
................................................................................................
110
1.
PRIMARY
LEGAL
REMEDIES,
AWARD
REVIEW
PROCEDURE
...............................
110
2.
SECONDARY
LEGAL
REMEDIES
.......................................................................
112
XIV
REAL
PROPERTY
IN
GERMANY
CHAPTER
IX
PUBLIC
LAW
A.
INTRODUCTION
......................................................................................................
115
B.
PLANNING
LAW
.....................................................................................................
115
1.
OVERVIEW
.....................................................................................................
115
2.
LOCAL
ZONING
PLANS
?.
.....................................................
116
3.
PROTECTION
AND
REALISATION
OF
PLANNING
AIMS
........................................
120
4.
COMPLIANCE
WITH
PLANNING
REGULATIONS
.................................................
122
5.
SPECIAL
MUNICIPAL
PLANNING
INSTRUMENTS
...............................................
126
6.
MUNICIPAL
BUILDING
CONTRACTS
..................................................................
132
CHAPTER
X
BUILDING
REGULATIONS
LAW
AND
ENVIRONMENTAL
LAW
A.
BUILDING
REGULATIONS
LAW
...............................................................................
137
1.
OVERVIEW
.....................................................................................................
137
2.
REGULATIONS
CONCERNING
CONSTRUCTION
WORK
.........................................
138
3.
GRANT
OF
BUILDING
PERMITS
........................................................................
141
4.
ORDERS
OF
THE
BUILDING
AUTHORITY
.............................................................
145
5.
LEGAL
REMEDIES
..........................................................................................
145
B.
ENVIRONMENTAL
LAW
..........................................................................................
148
1.
INTRODUCTION
...............................................................................................
148
2.
WASTE
...........................................................................................................
149
3.
WATER
RESOURCES
ACT
..................................................................................
151
4.
IMMISSION
CONTROL
LAW
............................................................................
152
5.
RESIDUAL
POLLUTION
.....................................................................................
156
6.
NATURE
PROTECTION
......................................................................................
160
7.
SPECIAL
ENVIRONMENTAL
LIABILITY
UNDER
CIVIL
LAW
...................................
163
8.
ENVIRONMENTAL
LAW
WITH
RESPECT
TO
BUILDINGS
.......................................
165
9.
ENVIRONMENTAL CRIMINAL
LAW
...................................................................
171
10.
LEGAL
PROTECTION
.........................................................................................
172
11.
PROSPECTIVE
LEGISLATIVE
DEVELOPMENTS
....................................................
172
CHAPTER
XI
ARCHITECTS
*
AND
ENGINEERS
*
CONTRACTS
1.
INTRODUCTION
..............................................................................................
175
2.
SPHERES
OF
RESPONSIBILITY
..........................................................................
175
3.
CONCLUSION
OF
THE
CONTRACT
......................................................................
176
4.
REMUNERATION
............................................................................................
178
5.
WARRANTY
....................................................................................................
181
6.
COPYRIGHT
...................................................................................................
183
7.
MISCELLANEOUS
............................................................................................
184
TABLE
OF
CONTENTS
XV
CHAPTER
XII
THE
BUILDING
CONTRACT
A.
INTRODUCTION
....................................................................................................
187
B.
TYPES
OF
BUILDING
CONTRACT
.............................................................................
188
1.
LEGAL
BASIS
.................................................................................................
188
2.
NAMES
AND
CONCEPTS
.................................................................................
189
3.
TYPES
OF
CONTRACT
.....................................................................................
189
C.
FORMAL
REQUIREMENTS
FOR
THE
BUILDING
CONTRACT
........................................
192
D.
CONSTRUCTION
OF
THE
AGREED
WORK
..................................................................
193
1.
BUILDING
WORK
OWED
.................................................................................
193
2.
OTHER
OBLIGATIONS
......................................................................................
194
E.
THE
REMUNERATION
OF
BUILDING
WORK.............................................................
195
1.
REMUNERATION
REGULATIONS
.......................................................................
195
2.
SCOPE
OF
THE
WORK
COVERED
BY
THE
REMUNERATION
..................................
196
3.
TIME
AT
WHICH
REMUNERATION
FALLS
DUE
.................................................
197
4.
LIMITATION
OF
THE
CLAIM
TO
REMUNERATION
.............................................
199
F.
CHANGES
OF
PERFORMANCE/OTHER
ALTERATIONS/DIVERGENCES
IN
QUANTITIES
...................................................................................................
199
1.
ALTERED
OR
ADDITIONAL
PERFORMANCE
........................................................
199
2.
DIVERGENCES
IN
QUANTITIES
........................................................................
200
G.
BEARING
THE
RISK
...............................................................................................
201
H.
ACCEPTANCE
........................................................................................................
201
1.
DEFINITION
OF
ACCEPTANCE
..........................................................................
201
2.
LEGAL
CONSEQUENCES
OF
ACCEPTANCE
..........................................................
201
3.
FORMAL
ACCEPTANCE
AND
OTHER
TYPES
OF
ACCEPTANCE
..............................
202
I.
LIABILITY
FOR
DEFECTS
..........................................................................................
203
1.
EXTENT
OF
THE
CONTRACTOR
*
S
LIABILITY,
JOINT
RESPONSIBILITY
OF
THE
PRINCIPAL
..........................................................................................
203
2.
PRINCIPAL
*
S
RIGHTS
IN
RELATION
TO
DEFECTS
UNDER
STATUTORY
LAW
GOVERNING
CONTRACTS
FOR
WORK
AND
SERVICES
..........................................
204
3.
PRINCIPAL
*
S
RIGHTS
IN
RELATION
TO
DEFECTS
UNDER
THE
VOB/B
...................
205
4.
PERIODS
OF
LIMITATION
................................................................................
207
J.
DELAY,
CONTRACTUAL
PENALTY
..................................................................
208
1.
LEGAL
CONSEQUENCES
OF
A FAILURE
BY
THE
CONTRACTOR
TO
PERFORM
IN
GOOD
TIME
.............................................................................................
208
2.
ABILITY
TO
VARY
THE
REALISATION
TIME-LIMITS,
IN
PARTICULAR
OBSTRUCTION
..........................................................................
209
3.
CONTRACTUAL
PENALTY
...................................................................................
209
XVI
REAL
PROPERTY
IN
GERMANY
K.
PREMATURE
END
OF
THE
CONTRACT/TERMINATION
.........................
210
1.
PRINCIPAL
*
S
FREE
RIGHT
OF
TERMINATION
.....................................................
210
2.
FURTHER
RIGHTS
OF
TERMINATION
OF
THE
PARTIES
UNDER
THE
VOB/B
...........
210
3.
CONTRACTOR
*
S
RIGHT
OF
TERMINATION
UNDER
SECTIONS
642,643
BGB
.......
211
4.
THE
RIGHT
OF
BOTH
PARTIES
TO
EXTRAORDINARY
TERMINATION
......................
211
L.
SECURITY
FOR
CLAIMS
...............................................................................
211
1.
CONTRACTUALLY
AGREED
SECURITY
.................................................................
211
2.
STATUTORY
SECURITY
OF
THE
CONTRACTOR
......................................................
212
3.
THE
ACT
ON
SECURITY
FOR
BUILDING
CLAIMS
................................................
213
4.
EXTENDED
RECOURSE
OPPORTUNITIES
FOR
THE
BUILDING
CONTRACTOR
...........
214
CHAPTER
XIII
PROJECT
MANAGEMENT
1.
INTRODUCTION
AND
DEFINITIONS
....................................................................
215
2.
LEGAL
QUALIFICATION
OF
PROJECT
MANAGEMENT
CONTRACTS
..........................
216
3.
SCOPE
OF
PERFORMANCE
................................................................................
217
4.
REMUNERATION
............................................................................................
218
5.
ACCEPTANCE
OF
WORK
...................................................................................
220
6.
LIABILITY
OF
THE
PROJECT
MANAGER
...............................................................
220
7.
LIABILITY
OF
THE
PRINCIPAL
............................................................................
222
8.
LEGAL
PROJECT
MANAGEMENT
........................................................................
222
CHAPTER
XIV
COMMERCIAL
LEASE
CONTRACTS
A.
INTRODUCTION
.....................................................................................................
225
B.
CONCLUSION
OF
COMMERCIAL
LEASE
CONTRACTS/
REQUIREMENT
OF
WRITTEN
FORM
........................................................................
225
1.
CONCLUSION
OF
LEASE
CONTRACTS
.................................................................
225
2.
FULFILMENT
OF
THE
REQUIREMENT
OF
WRITTEN
FORM
....................................
226
3.
HEALING
DEFECTS
OF
WRITTEN
FORM/CLAUSES
TO
HEAL
DEFECTS
OF
WRITTEN
FORM
........................................................................................
227
C.
IMPORTANT
CONTRACT
CONTENTS
.........................................................................
227
1.
LEASED
PROPERTY
.........................................................................................
227
2.
PURPOSE
OF
USE/PROTECTION
FROM
COMPETITION
.......................................
228
3.
RENT/RENT
ADJUSTMENTS/VALUE
ADDED
TAX
...............................................
229
4.
TERM
OF
THE
LEASE.......................................................................................
231
D.
DELIMITATION
FROM
OTHER
CONTRACTUAL
RELATIONSHIPS
..................................
231
1.
FINANCING
LEASING/REAL
PROPERTY
LEASING
...............................................
232
2.
SALE
AND
LEASE-BACK
...........................................................................
...
.....
232
3.
REGISTERED
PERPETUAL
LEASE
........................................................................
233
TABLE
OF
CONTENTS
XVII
CHAPTER
XV
RESIDENTIAL
TENANCY
LAW
A.
INTRODUCTION
.....................................................................................................
235
B.
THE
RESIDENTIAL
TENANCY
AGREEMENT
..............................................................
236
1.
TENANCY
AGREEMENTS
AND
THE
LAW
GOVERNING GENERAL
TERMS
AND
CONDITIONS
..........................................................................................
237
2.
DUTIES
OF
THE
CONTRACTUAL
PARTIES
.............................................................
237
3.
DURATION
OF
THE
TENANCY/POSSIBILITIES
FOR
TERMINATION
.........................
238
4.
RENT
DETERMINATION
AT
THE
CONCLUSION
OF
THE
CONTRACT
........................
240
C.
RIGHTS
AND
DUTIES
OF
THE
PARTIES
DURING
A
CURRENT
TENANCY
RELATIONSHIP
......................................................................................................
241
1.
RIGHTS
OF
THE
TENANT
IN
CASE
OF
DEFECTS
IN
THE
RENTED
APARTMENT
.......
241
2.
SUBLETTING
AND/OR
THE
INCLUSION
OF
ADDITIONAL
PERSONS
IN
THE
RENTED
APARTMENT
..........................................................................
243
3.
RENT
INCREASES
IN
THE
COURSE
OF
A
CURRENT
TENANCY
RELATIONSHIP
.........
243
4.
ALLOCATION
OF
OPERATING
COSTS
..................................................................
244
5.
MAINTENANCE/REPAIRS
AND
DECORATIVE
REPAIRS
.......................................
246
6.
PRESERVATION
AND
MODERNISATION
WORK/RENT
INCREASES
.........................
247
D.
OTHER
IMPORTANT
REGULATIONS
IN
RESIDENTIAL
TENANCY
LAW
.........................
248
1.
TENANT
*
S
RIGHT
OF
PRE-EMPTION
.................................................................
248
2.
PROHIBITION
ON
CHANGE
OF
USE
..................................................................
248
3.
GENERAL
EQUAL
TREATMENT
ACT
...................................................................
249
CHAPTER
XVI
HOTEL
CONTRACTS
A.
OVERVIEW
..........................................................................................................
251
1.
OVERVIEW
OF
REAL
ESTATE-RELATED
TYPES
OF
CONTRACT
IN
HOTEL
OPERATIONS
251
2.
INTERACTION
OF
THE
CONTRACT
TYPES
IN
PRACTICE
........................................
252
B.
REAL
ESTATE-RELATED
TYPES
OF
HOTEL
CONTRACT
IN
DETAIL
...............................
253
1.
HOTEL
LEASEHOLD
OR
LEASE
CONTRACT
.........................................................
253
2.
THE
MANAGEMENT
CONTRACT
.................................
261
3.
THE
FRANCHISE
CONTRACT
............................................................................
266
CHAPTER
XVII
FACILITY
MANAGEMENT
A.
DEFINTITION,
NATURE
AND
LEGAL
CLASSIFICATION
OF
FACILITY
MANAGEMENT
.....
269
1.
LAW
ON
CONTRACTS
OF
SERVICE
(SECTIONS
611-630
BGB)
...........................
270
2.
LAW
ON
CONTRACTS
FOR
SERVICES
(SECTIONS
631-651
BGB)
........................
271
3.
AGENCY
IN
RETURN
FOR
PAYMENT
(SECTION
675
BGB).................................
271
4.
DELIMITATION/MIXED
CONTRACTS
.................................................................
271
5.
OVERALL
AWARD
OR
INDIVIDUAL
AWARD
OF
FACILITY
MANAGEMENT
SERVICES
..
272
XVIII
REAL
PROPERTY
IN
GERMANY
B.
BUSINESS
FACILITY
MANAGEMENT
.......................................................................
273
1.
BUSINESS
PROPERTY
MANAGEMENT
...............................................................
273
2.
OTHER
BUSINESS
PROPERTY
MANAGEMENT
...................................................
276
3.
TECHNICAL
PROPERTY
MANAGEMENT
..............................................................
279
C.
TECHNICAL
AND
INFRASTRUCTURE
FACILITY
MANAGEMENT
(SERVICING
AND
SERVICES)
..................................................................................
283
1.
SERVICING
CONTRACT
.....................................................................................
283
2.
SERVICE
CONTRACTS
(INFRASTRUCTURE
FACILITY
MANAGEMENT)
.......................
285
3.
OPTIMISATION
CONTRACTS/PERFORMANCE
CONTRACTING
...............................
288
D.
CENTRE
MANAGEMENT
ADDITIONAL
PERFORMANCE
CHARACTERISTICS
..................
290
1.
DELIMITATION
FROM
THE
*
NORMAL
*
PROPERTY
MANAGER
...............................
290
2.
SPECIAL
TASKS
OF
THE
CENTRE
MANAGER
........................................................
291
3.
REMUNERATION
............................................................................................
291
4.
APPORTIONMENT
OF
THE
COSTS
OF
CENTRE
MANAGEMENT
TO
THE
LESSEE
...............................................................................................
291
CHAPTER
XVIII
INSURANCE
......................................................................
293
A.
INTRODUCTION
......................................................................................................
293
B.
LEGAL
BASES
OF
GERMAN
INSURANCE
LAW
...........................................................
293
1.
STATUTORY
BASES
..........................................................................................
293
2.
CONTRACTUAL
BASES
......................................................................................
294
C.
THIRD-PARTY
LIABILITY
INSURANCE
.....................................................................
294
D.
PROPERTY
INSURANCE
..........................................................................................
295
E.
ALL-RISKS
INSURANCE
..........................................................................................
295
F.
INSURANCES
FOR
THE
CONSTRUCTION
OF
A
BUILDING
............................................
296
1.
BUILDING-PRINCIPAL
*
S
THIRD-PARTY
LIABILITY
INSURANCE
.............................
296
2.
BUILDING
CONTRACTOR
*
S
THIRD-PARTY
LIABILITY
INSURANCE
..........................
296
3.
THIRD-PARTY
LIABILITY
INSURANCE
FOR
ARCHITECTS
AND
CONSTRUCTION
ENGINEERS
............................................................................
297
4.
CONSTRUCTION
SERVICES
INSURANCE
..............................................................
297
5.
BUILDING
WARRANTY
INSURANCE
....................................................................
297
G.
INSURANCES
FOR
EXISTING
PROPERTIES
.................................................................
298
1.
BUILDING
AND
PROPERTY
POSSESSION
THIRD-PARTY
LIABILITY
INSURANCE
.....
298
2.
FIRE,
PIPED
WATER
AND
STORM
DAMAGE
INSURANCE
....................................
299
3.
ENVIRONMENTAL
THIRD-PARTY
LIABILITY
INSURANCE
.....................................
300
4.
GLASS
INSURANCE
...................................................................................
300
5.
TERROR
INSURANCE
........................................................................................
300
TABLE
OF
CONTENTS
XIX
H.
OBLIGATIONS
OF
THE
INSURED
PARTY
....................................................................
300
I.
SALE
OF
THE
INSURED
PROPERTY
...........................................................................
301
CHAPTER
XIX
PROPERTY
COMPANIES
A.
PROPERTY
COMPANIES
.......................................................................................
303
1.
PRELIMINARY
REMARKS
................................................................................
303
2.
CO-OWNERSHIP
..........................................................................................
304
3.
CIVIL
LAW
PARTNERSHIP
...............................................................................
307
4.
COMMERCIAL
LAW
PARTNERSHIP
...................................................................
311
5.
LIMITED
LIABILITY
COMPANY
......................................................................
313
6.
THE
PUBLIC
LIMITED
COMPANY
...................................................................
316
7.
INTERNAL
PARTNERSHIPS
.................................................................................
321
B.
FOREIGN
CORPORATIONS
AS
GENERAL
PARTNER
OF
A
LIMITED
PARTNERSHIP
.........................................................................................
322
1.
STRUCTURE
....................................................................................................
322
2.
CONFLICT
OF
LAWS:
REAL
SEAT
VS.
INCORPORATION
DOCTRINE
.........................
322
3.
INITIAL
GERMAN
GP
REPLACED
BY
FOREIGN
ENTITY
AFTER
REGISTRATION
.........
324
4.
INITIAL
FOREIGN
GP/MLP
.............................................................................
325
6.
RISKS
FOR
PROPER
REPRESENTATION
..............................................................
326
7.
SOLUTIONS
AND
REMEDIAL
ACTS
.....................................................................
327
8.
OUTLOOK
.....................................................................................................
328
CHAPTER
XX
JOINT
VENTURES
1.
BASIS
OF
THE
JOINT
VENTURE
..........................................................................
329
2.
THE
JOINT
VENTURE
AGREEMENT
...................................................................
332
3.
MEMORANDUM
AND
ARTICLES
OF
ASSOCIATION
.............................................
340
4.
FURTHER
LITERATURE
......................................................................................
341
CHAPTER
XXI
REAL
ESTATE
INVESTMENT
FUNDS
IN
GERMANY
A.
REAL
ESTATE
OVERVIEW
.......................................................................................
343
B.
OVERVIEW
KAGB
...............................................................................................
344
1.
COMPREHENSIVE
REGULATION
BY
THE
KAGB
...............................................
344
2.
SUBSTANCE
OVER
FORM
APPROACH
...............................................................
345
3.
STATUTORY
EXEMPTIONS
FROM
THE
KAGB
....................................................
350
4.
OPEN-END
AND
CLOSED-END
INVESTMENT
FUNDS
.......................................
350
5.
RETAIL
INVESTMENT
FUNDS
AND
SPECIAL
INVESTMENT
FUNDS
........................
351
XX
REAL
PROPERTY
IN
GERMANY
C.
MANAGEMENT
COMPANIES
................................................................................
352
D.
DEPOSITARIES
......................................................................................................
353
E.
CONTRACTUAL-TYPE
REAL
ESTATE
INVESTMENT
FUNDS
........................................
353
1.
LEGAL
FORM
..................................................................................................
353
2.
ELIGIBLE
ASSETS
......................................
354
3.
FURTHER
REQUIREMENTS
...............................................................................
355
4.
OPEN-END
REAL
ESTATE
SPECIAL
FUNDS
......................................................
356
F.
CORPORATE-TYPE
(REAL
ESTATE)
INVESTMENT
FUNDS
.........................................
357
1.
LEGAL
FORM
..................................................................................................
357
2.
ELIGIBLE
ASSETS
AND
RISK
DIVERSIFICATION
...................................................
358
G.
MARKETING
OF
INVESTMENT
FUNDS
.....................................................................
359
CHAPTER
XXII
REAL
PROPERTY
FINANCE
A.
DEBT
ORIGINATION
.............................................................................................
361
1.
INTRODUCTION
..............................................................................................
361
2.
PROCESS
AND
DOCUMENTATION
STANDARDS
....................................................
361
3.
MANDATE
LETTER
AND
TERM
SHEET
...............................................................
362
4.
PARTIES
AND
LIABILITY
...................................................................................
363
5.
LEGAL
FRAMEWORK
......................................................................................
365
6.
LOAN
AGREEMENT
........................................................................................
366
7.
SECURITY
.......................................................................................................
381
8.
SUBORDINATION
AND
MEZZANINE
FINANCING
...............................................
389
CHAPTER
XXIII
MEZZANINE
LOANS
IN
COMMERCIAL
REAL
ESTATE
FINANCE
1.
DEFINITION
OF
MEZZANINE
DEBT
..................................................................
391
2.
KEY
CHARACTERISTICS
OF
MEZZANINE
LOANS
................................................
392
3.
STRUCTURE
OF
MEZZANINE
LOANS
..................................................................
395
CHAPTER
XXIV
BASICS
OF
REAL
PROPERTY
TAXATION
A.
INTRODUCTION
......................................................................................................
407
B.
INDIVIDUAL
INCOME
TAX
.....................................................................................
407
1.
TAXPAYER
.....................................................................................................
407
2.
TAX
YEAR
.......................................................................................................
408
3.
TAX
BASE
.......................................................................................................
408
4.
TAX
RATES
....................................................................................................
416
5.
WITHHOLDING
TAX
........................................................................................
417
TABLE
OF
CONTENTS
______________________________________________________
XXI
C.
CORPORATE
INCOME
TAX
....................................................................................
418
1.
TAXPAYER
......................................................................................................
418
2.
TAX
BASE
.......................................................................................................
418
3.
TAX
RATES
.....................................................................................................
419
4.
INTEREST
BARRIER
RULES
.................................................................................
419
5.
FORFEITURE
OF
LOSS
CARRY-FORWARD
(AND
SIMILAR
CARRY-FORWARDS)
..........
420
D.
TRADE
TAX
..................................
421
1.
GENERAL
........................................................................................................
421
2.
TAX
RATES
...................................................................................................
423
E.
REAL
PROPERTY
TAX
............................................................................................
423
E
VALUE
ADDED
TAX
..............................................................................................
423
1.
TAX
BASE
......................................................................................................
424
2.
EXEMPTIONS
FROM
VAT
...............................................................................
424
3.
SALE
OF
BUSINESS
AS
A
GOING
CONCERN
......................................................
424
4.
WAIVER
OF
VAT
EXEMPTION,
VAT
OPTION
..................................................
425
5.
ADJUSTMENTS
TO
THE
VAT
CREDIT
.................................................................
426
G.
REAL
PROPERTY
TRANSFER
TAX
.............................................................................
427
1.
DIRECT
ACQUISITION
OF
REAL
PROPERTY
.........................................................
427
2.
ACQUISITION
OF
SHARES
IN
A
CORPORATION
..................................................
428
3.
ACQUISITION
OF
REAL
PROPERTY
THROUGH
A
PARTNERSHIP
.............................
429
4.
TRUST
ARRANGEMENTS
..................................................................................
430
5.
HERITABLE
BUILDING
RIGHTS
AND
BUILDINGS
ON
THIRD
PARTY
LAND
............
430
6.
PROCEDURES
.................................................................................................
430
H.
INHERITANCE
AND
GIFT
TAX
.................................................................................
431
I.
TAX
ASSESSMENT
PROCEDURES
..........................................................................
432
1.
TAX
RETURNS
................................................................................................
432
2.
ASSESSMENT
PROCEDURE
...............................................................................
432
3.
EXTERNAL
TAX
AUDITS
...................................................................................
432
4.
APPEALS
PROCEDURES
...................................................................................
433
CHAPTER
XXV
TAXATION
OF
INTERNATIONAL
PROPERTY
INVESTMENTS
A.
INTRODUCTION
.....................................................................................................
435
B.
INDIVIDUAL
AND
CORPORATE
INCOME
TAX
.........................................................
435
1.
TAXPAYER
....................................................................................................
435
2.
TAX
BASE:
GERMAN
SOURCE
INCOME
..........................................................
436
3.
TAX
RATES
...................................................................................................
440
XXII
REAL
PROPERTY
IN
GERMANY
C.
TRADE
TAX
...........................................................................................................
443
1.
PERMANENT
ESTABLISHMENT
REQUIREMENT
.................................................
443
2.
EXTENDED
EXEMPTION
................................................................................
445
3.
TAX
RATES
....................................................................................................
445
D.
TREATY
LAW
.................................................
445
1.
GENERAL
........................................................................................................
445
2.
PERSONAL
SCOPE
..........................................................................................
446
3.
SUBSTANTIVE
SCOPE
.....................................................................................
446
4.
AVOIDANCE
OF
DOUBLE
TAXATION
.................................................................
446
5.
REAL
PROPERTY
INCOME
...............................................................................
446
6.
BUSINESS
INCOME
.......................................................................................
447
7.
DISTINCTION
BETWEEN
REAL
PROPERTY
INCOME
AND
BUSINESS
INCOME
.......
447
8.
INTEREST
........................................................................................................
448
9.
DIVIDENDS
....................................................................................................
448
E.
INVESTEMENT
STRUCTURES
....................................................................................
448
1.
GENERAL
........................................................................................................
448
2.
FOREIGN
DIRECT
INVESTMENT
.......................................................................
449
3.
FOREIGN
SPECIAL
PURPOSE
COMPANIES
.......................................................
453
4.
GERMAN
SPECIAL
PURPOSE
COMPANIES
......................................................
455
APPENDIX
ABBREVIATIONS
..............................................................................................
463
LIST
OF
EDITORS
AND
AUTHORS
.......................................................................
471
INDEX
GERMAN-ENGLISH
........................................................................................
473
ENGLISH-GERMAN
........................................................................................
485
|
| any_adam_object | 1 |
| author2 | Usinger, Wolfgang Jaeger, Gerold |
| author2_role | edt edt |
| author2_variant | w u wu g j gj |
| author_facet | Usinger, Wolfgang Jaeger, Gerold |
| building | Verbundindex |
| bvnumber | BV046404978 |
| classification_rvk | QP 700 |
| ctrlnum | (OCoLC)1126587042 (DE-599)DNB1195456476 |
| dewey-full | 346.43043 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 346 - Private law |
| dewey-raw | 346.43043 |
| dewey-search | 346.43043 |
| dewey-sort | 3346.43043 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| edition | Eighth comletely revised Englisch edition of the book originally conceived by Rüdiger Volhard und Dolf Weber |
| format | Book |
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| geographic | Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland |
| id | DE-604.BV046404978 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T08:43:44Z |
| institution | BVB |
| institution_GND | (DE-588)1308931875 |
| isbn | 9783831408788 3831408785 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-031817684 |
| oclc_num | 1126587042 |
| open_access_boolean | |
| owner | DE-11 |
| owner_facet | DE-11 |
| physical | XXII, 495 Seiten 22 cm |
| publishDate | 2019 |
| publishDateSearch | 2019 |
| publishDateSort | 2019 |
| publisher | Fritz Knapp Verlag |
| record_format | marc |
| spelling | Real property in Germany legal and tax aspects of development and investments edited by Wolfgang Usinger und Dr. Gerold M. Jaeger Eighth comletely revised Englisch edition of the book originally conceived by Rüdiger Volhard und Dolf Weber Frankfurt am Main Fritz Knapp Verlag 2019 XXII, 495 Seiten 22 cm txt rdacontent n rdamedia nc rdacarrier Direktinvestition (DE-588)4070496-8 gnd rswk-swf Vertragsrecht (DE-588)4063283-0 gnd rswk-swf Recht (DE-588)4048737-4 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Auslandsinvestition (DE-588)4003772-1 gnd rswk-swf Grundeigentum (DE-588)4072130-9 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Grundstückskauf Immobilien-Investment Immobilienrecht Deutschland (DE-588)4011882-4 g Grundeigentum (DE-588)4072130-9 s Vertragsrecht (DE-588)4063283-0 s DE-604 Steuerrecht (DE-588)4116614-0 s Auslandsinvestition (DE-588)4003772-1 s Recht (DE-588)4048737-4 s 1\p DE-604 Direktinvestition (DE-588)4070496-8 s 2\p DE-604 Usinger, Wolfgang edt Jaeger, Gerold edt Fritz Knapp Verlag (DE-588)1308931875 pbl B:DE-101 application/pdf https://d-nb.info/1195456476/04 Inhaltsverzeichnis DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=031817684&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Real property in Germany legal and tax aspects of development and investments Direktinvestition (DE-588)4070496-8 gnd Vertragsrecht (DE-588)4063283-0 gnd Recht (DE-588)4048737-4 gnd Steuerrecht (DE-588)4116614-0 gnd Auslandsinvestition (DE-588)4003772-1 gnd Grundeigentum (DE-588)4072130-9 gnd |
| subject_GND | (DE-588)4070496-8 (DE-588)4063283-0 (DE-588)4048737-4 (DE-588)4116614-0 (DE-588)4003772-1 (DE-588)4072130-9 (DE-588)4011882-4 |
| title | Real property in Germany legal and tax aspects of development and investments |
| title_auth | Real property in Germany legal and tax aspects of development and investments |
| title_exact_search | Real property in Germany legal and tax aspects of development and investments |
| title_full | Real property in Germany legal and tax aspects of development and investments edited by Wolfgang Usinger und Dr. Gerold M. Jaeger |
| title_fullStr | Real property in Germany legal and tax aspects of development and investments edited by Wolfgang Usinger und Dr. Gerold M. Jaeger |
| title_full_unstemmed | Real property in Germany legal and tax aspects of development and investments edited by Wolfgang Usinger und Dr. Gerold M. Jaeger |
| title_short | Real property in Germany |
| title_sort | real property in germany legal and tax aspects of development and investments |
| title_sub | legal and tax aspects of development and investments |
| topic | Direktinvestition (DE-588)4070496-8 gnd Vertragsrecht (DE-588)4063283-0 gnd Recht (DE-588)4048737-4 gnd Steuerrecht (DE-588)4116614-0 gnd Auslandsinvestition (DE-588)4003772-1 gnd Grundeigentum (DE-588)4072130-9 gnd |
| topic_facet | Direktinvestition Vertragsrecht Recht Steuerrecht Auslandsinvestition Grundeigentum Deutschland |
| url | https://d-nb.info/1195456476/04 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=031817684&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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