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The Purchase Agreement
E The Contract
PRINCIPAL CONCEPTS OF GERMAN
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Abnahme acceptance amount apply architect assets bank BauGB bridging loan building permit business income capital gains claim corporate income tax cost-of-living index costs deduction Deutsche Mark development plan Employer entitled EStG exempt financing foreign investor Frankfurt am Main German national law German real property German tax GewStG granted hereditary building rights Höhe individual innerhalb interest Käuferin Kosten land charge land register Lessee Lessor levied limited liability company limited partnership loan Mieter Notary obligation owner ownership payable payment permanent establishment priority notice profits property transfer tax provisions purchase price rateable assessed value real property investment real property transfer regulations rent rental income restrictions shareholders silent partnership statutory Tax Act tax authorities tax base tax purposes tax treaties taxable taxation taxpayer third parties trade tax transactions UStG value-added tax VAT option vendor Verkäuferin Vermieter Vertrag VOB/B warranty withholding tax Ziffer