Trade tax on real estate: deduction

Trade tax on real estate: private letting is free, GmbH generally pays; extended deduction according to Section 9 No. 1 GewStG.

FAQ

Do I pay trade tax as a private landlord?

No, as long as you only manage your assets. Trade tax may be a risk if you act like a dealer, e.g., through many purchases and sales in a few years.

What is the three-property limit?

A guideline from the tax authorities: anyone who sells more than three objects within five years that were previously acquired in a close temporal connection may be acting commercially.