Builder-owner models

Builder-owner models are a special form of real estate investment that can increase the overall return through specific tax relief provisions. Tax relief can improve the after-tax return. How much depends on the individual project and your personal tax situation; this is best clarified with your tax adviser.

Whether a building is partly newly constructed or an old building is renovated: in the initial construction or renovation phase, high expenses arise while no rental income is yet generated. In the first years this usually produces high taxable surplus expenses, which are only recognised if no Liebhaberei (tax-disallowed hobby activity) applies.

We support you in project preparation, tendering and renovation as well as with economic questions.

We gladly support you in implementing and managing your builder-owner model.