KUCERA advised a special fund of Nuveen Real Estate on the sale of the “Olymp” portfolio to the special fund “Redos Einzelhandel Deutschland II”. The rental space of the portfolio comprises a total of 141,000 m² and consists of eleven specialist retail and hybrid centres. These are located in West Germany and Berlin, such as the Durlach Center in Karlsruhe or the Allende Center in Berlin Köpenick. Anchor tenants include Kaufland, real, EDEKA, REWE, Penny, Rossmann and Saturn. Read more…
Responsible were KUCERA partners Rolf Krauß and Isabel Tannenberg together with associate Leila Idrissi (all Taxation).
Isabel Tannenberg joined KUCERA as lawyer in the Real Estate Taxation department in 2011. In 2015 she was admitted as tax consultant.
Her practice focuses on tax and corporate law advise of national and international investors, open-end and closed-end real estate funds, insurance companies and project developers in connection with real estate transactions and structuring. In addition, she gives tax advise to her clients on lease agreements and supports them in and out of court.
Isabel Tannenberg, KUCERA strengthens the field of real estate tax law with a
home-grown partner, in particular with regard to value added tax, real estate
transfer tax and real estate tax, and thereby takes one more step towards a new
generation of partners.
KUCERA has advised TH Real Estate on the purchase of the “ACTIV-Arkaden” in Horb am Neckar. On behalf of an institutional investor TH Real Estate has acquired the retail park which opened in October 2017.
The “ACTIV-Arkaden” are within walking distance of the city center and centrally located at the station square in front of the newly designed bus station. The approx. 6,000 sqm of total rental space are long-term leased to the food retailer Rewe and to the drugstore Müller.
Rolf Krauss (Partner – Real Estate Taxation) and Isabel Tannenberg (Associate – Real Estate Taxation) were responsible for tax advice. Read more…
KUCERA advised TH Real Estate on the purchase of a retail park in Oppenheim. TH Real Estate has acquired this for an institutional investor as part of an asset deal. The property was opened in October 2017 and offers through the anchor tenant Kaufland, among other things, 400 car parking spaces and an e-gas station.
Responsible for the tax advice were Rolf Krauss (Partner – Real Estate Taxation) and Isabel Tannenberg (Associate – Real Estate Taxation). Read more…
The comprehensive rights of instruction, which are based on a controlling agreement, lead to an organizational integration in the sense of VAT tax grouping. KUCERA-partner Rolf Krauss (Taxation) comments on the Federal Fiscal High Court’s judgement issued 10 May 2017 in the Immobilien Zeitung. Read more…
The ECJ judgment has to decide whether the real estate transfer tax relief granted for a restructuring within a according to § 6a GrEStG group is a prohibited subsidy under the EC regulations. KUCERA-partner Rolf Krauss (Taxation) comments on the Federal Fiscal High Court’s decision issued 30 May 2017 in the Immobilien Zeitung. Read more…
Organizational integration in the sense of VAT grouping may also exist without mirrored management boards in the controlling parent and the controlled subsidiary company. Tax partner Rolf Krauss from KUCERA comments on the Federal Fiscal High Court’s judgement issued 12 December 2016 in the Immobilien Zeitung. Read more…
Revision of an entrepreneur’s tax invoice retroacts to the date of issuing the invoice for the first time. This represents a change in jurisdiction. Such invoice can be revised until the end of the final court hearing before the Finance Courts. Tax partner Rolf Krauß of KUCERA discusses Federal High Court’s judgement of 20 Oktober 2016 in Immobilien Zeitung. Read more …
TH Real Estate has acquired the inner-city shopping center Mercatura for Core German Retail Fund (CGRF) in Aalen/Swabia. The shopping center with a total letting space of around 18,000 sqm opened 2009. CGRF is managed by real estate service KVG IntReal. KUCERA has advised on tax aspects of the transaction. Read more…