Technical appreciation and repairs made by the Lessee and non-monetary income of the Lessor from the perspective of the Slovak legislation

For the purposes of the Income Tax Act, the technical appreciation of tangible assets and intangible assets means expenditure on completed superstructures, additional structures and construction adjustments, reconstruction and upgrades, increasing the value of 1 700 EUR in total for individual tangible and intangible assets for a tax period. Since 1st January of 2015, the…

Foreign investments in German real estate assets

Property investments are currently booming with both institutional investors and private investors. The market is benefiting from the current low interest rate phase and the good economic development in Germany. Office and residential real estate in the big cities are especially popular. While the residential property market is dominated by German investors, nearly half of…