Introduction to the German Tax System : A Review of Case Law and Literature Relating to Real Estate Including Real Estate Valuation

The article refers to the case law and literature on real estate law and its taxation. Among other things, it discusses real estate valuation. But also the tax component such as the taxation of real estate on sale is considered. It also deals with the real estate tax and the real estate transfer tax. The article is intended to give an overview of the German tax system and the taxable business assets.