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"What do you see in the market?" was the question that defined 2025. In our latest publication "A Year in Review – Real Estate Germany", we share the trends, transactions and financing dynamics shaping the German real estate landscape – and what they signal for 2026.

The decision might have impact on commercial lease agreements too.

The Supreme Tax Court has accepted the sale of a building three years after the event as an appropriate indication of the then market value where other factors point to lack of change in the interim.

Changes to the German anti-money laundering rules require real estate agents to review their risk management systems.

... that under German law there are multiple ways to create security over real estate? Do you know the difference between a mortgage and a land charge?

With the Annual Tax Act 2009, the German tax legislator has stated that foreign corporations renting domestic real estate would be considered to be generating income from trade and business.

The German Federal Fiscal Court (Bundesfinanzhof, BFH) ruled on 23 November 2022 that real estate located in Germany can be transferred tax-free by way of foreign bequest if neither...

On 13 May 2026, the German federal cabinet approved the following draft legislation: Act Amending the Building Energy Act; Amending the Building Electromobility Infrastructure Act; and Amending Further Provisions in the Heating Sector. Its centrepiece is the new Building Modernisation Act. The federal government's original target of entry into force by 01 July 2026 now appears unlikely given the parliamentary process ahead. 

Investors interested in developments in Germany should be aware that the introduction there of the mandatory installation of photovoltaic (solar) power systems has put pressure on German real estate...

Der ZIA hat sein Handbuch mit Gestaltungsvorschlägen für nachhaltige Mietverträge aktualisiert und am 07.03.2024 den „Green Lease 2.0" veröffentlicht.

On July 9, 2014, the German Supreme Fiscal Court decided a real estate transfer tax ("RETT") case that shines a new light on RETT structures.

Düsseldorf, November 4, 2022 - On October 26, 2022, the federal cabinet passed a draft law for a second law for the more effective enforcement of sanctions (Sanctions Enforcement Act II).

In order to increase their returns, investors have increasingly terminated (housing) rental agreements with social institutions in the assisted living sector in recent years.

Under the regime of German foreign investment rules („AWV") the German Federal Ministry for Economic Affairs and Energy (the „Ministry") ...

Join us for a new episode of Financial Services Focus with partner Martin Heuber, leader of the German office's Banking & Finance practice.

On 21 June 2018, the Hessian Ministry of Finance issued a press release according to which the finance ministers of the Federal States agreed on several measures to aggravate the implementation of tax structures...

The Federal Court of Justice had to decide on the insolvency avoidance of the transfer of a lease agreement to an affiliated company of the debtor.

The German Civil Code (Bürgerliches Gesetzbuch, BGB) stipulates the mandatory form of notarisation for a contract which has as its object the obligation ...