Immobilienvermietung zwischen Gesellschaft und Gesellschafter

2nd edition. SWK-Spezial 2017. Linde, 2017.

A precise analysis of the legal development and the current legal situation and the establishment of solutions. A glossary and a checklist increase the practical value.

The letting of a residential property to a shareholder built by a company belonging to this shareholder is highly controversial both from a corporate tax and a value added tax standpoint.
In the book SWK-Spezial, the extensive case law of the Supreme Administrative Court and the Austrian Independent Tax Tribunal (UFS)/Federal Finance Court as well as the core statements of the corporate tax decrees (KStR) 2013 with regard to the most important areas of doubt are presented systematically and clearly: What are the income and value added tax risks? When is it a case of a hidden dividend distribution? How can the rental contract/rent/return be estimated? The topics of company flats and input tax deduction are also covered. With its detailed glossary and numerous checklists and proposed solutions, SWK-Spezial is a practical guide to the right tenancy structure.