The transfer of housing companies: A tax risk?

If real estate rented to third parties is transferred by inheritance or gift, it is generally not subject to any comprehensive tax exemptions. However, if certain requirements for a housing company are met, the transfer of shares in this company can be completely tax-free. Nikola Hertel provides an overview of the requirements and challenges of a housing company based on the most recent ruling of the Muenster tax court dated 10.10.2024.