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Real Estate Tax

Advisory Services Focused on the Acquisition of Real Estate

  • Tax planning in the event of real estate investments
    • Tax aspects of debt/equity financing
    • Tax efficient financing to minimize interest charges to be capitalized
    • Establishment of a tax-wise ownership structure
    • Profit optimisation including repatriation strategies
    • Subsequent re-structuring
    • Maximazing corporate income tax losses utilisation
  • Tax optimisation in the event of transactions (buying/selling)
    • Asset/share deals with residents and non-residents
    • Treatment of expenses related to the acquisition of infrastructure
  • Consulting on mergers and acquisitions
  • Our services relating to the proper tax treatment of infrastructure built by a developer, optimization of the expenses incurred on various constructions to be handed over to municipal authorities, as mostly required in local authority approvals
  • VAT optimisation strategies during and after reconstruction

Advisory Services focused on owning Real Estate

  • Tax optimisation of real estate portfolios, i.e. we can help with issues connected with the classification of real estate for tax purposes, tax depreciation charges calculations, technical improvements of real estate, infrastructure, easements and other services connected with this area
  • Contract reviews
  • Real estate leasing, i.e. the tax consequences of concluding leases and other contracts, issues related to the fit-outs made to leased real estate by tenants, both VAT and corporate tax consequences of terminating the lease contracts
  • Current transfer pricing policy reviews and outlining main areas of exposure, if any, with respect to the overall group tax position and long-term business strategy
  • Tax methodology aid for inter-group companies, analysis of the tax treatment of cash flows between such companies, and solving risky tax issues
  • Real estate tax issues

Advisory Services Focused on the Sale/Transfer of Real Estate

  • Tax optimisation in the event of transactions (sale/transfer), i.e. asset/share deals with residents and non-residents
  • Elimination of prospective risks and negative impacts of the transaction process
  • Optimisation and tax structuring of the sale/transfer process with respect to financing and other aspects
  • VAT and real estate transfer tax consequences


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