From German real estate holding GmbH tax optimization to Austrian capital gains (ImmoESt) and Swiss plot ratio analysis: calculate with statutory precision.
Choose the exact tool for your tax and zoning due diligence:
Calculate shorter useful life and tax write-off boosts under German tax law (§ 7 EStG, BFH IX R 25/19). Elevate depreciation rates from 2.0% up to 5.0% for aging properties.
Evaluate multifamily retrofit economics: KfW 458 grants by residential unit brackets, statutory 8% modernization rent surcharge (§ 559 BGB), capping limits and CO2 cost allocation.
Analyze debt service coverage like institutional lenders: BelWertV operating cost deductions, live DSCR traffic light (target ≥ 1.20), 60% Pfandbrief limit, and refinancing stress test.
Evaluate statutory rent upside under § 558 BGB against local benchmarks, calculate capping limits, generate formal § 558a letters, and compute the 10-tier CO2 cost split.
Calculate the exact tax savings of a German asset management holding GmbH (15.825% corporate tax) versus private ownership up to 45% income tax with break-even analysis.
Determine Austrian real estate capital gains tax (ImmoESt) under § 30 EStG. Includes 30% special tax rate, grandfathered vs. new assets, and primary residence exemptions.
Analyze plots in Zurich and across Switzerland for plot ratio (AZ), floor area ratio (GFZ), and latent vertical densification potential under cantonal zoning laws.
Calculate the statutory benchmark rent under the Austrian Tenancy Act (MRG) for Vienna and all federal states including location surcharges, category deductions, and indexation.
Evaluate Vienna tenement attic developments: Achievable living area (WNFL), 1- vs. 2-story mansards under BO Wien, elevator retrofit, parking levies, and WEG sales vs. free market rents.
Need to audit a full property exposé? Our AI engine computes capitalized income value under ImmoWertV, bank-grade mortgage lending value under BelWertV, title register checks, and 30-year Monte Carlo interest stress tests.
Whether maximizing returns as an investor, accelerating closings as a broker, or streamlining rent reviews as a property manager:
Maximize yields, optimize equity leverage, and eliminate hidden risks: Instant due diligence, useful life tax write-offs, holding company structuring, and 30-year Monte Carlo risk simulations.
Close deals faster with institutional authority: Bank-grade income approach & BelWertV appraisals, automated exposé audits, and objective data dossiers for discerning buyers.
Protect portfolio value and unlock rental upside: Automated statutory rent increases under § 558 BGB, 10-tier CO2 cost split under CO2KostAufG, and proactive ESG maintenance scheduling.
Real estate law and taxation differ fundamentally across Germany, Austria, and Switzerland:
| Topic | Deutschland (DE) | Österreich (AT) | Schweiz (CH) |
|---|---|---|---|
| Corporate Holding Tax | vvGmbH: 15,825 % KSt (0 % GewSt nach § 9 Nr. 1 GewStG) | Immo-GmbH: 23 % KöSt (ab 2024 reformiert) | Immobilien-AG/GmbH: Kantonal ca. 12–21 % Ertragssteuer |
| Capital Gains Tax | Privat: Nach 10 Jahren spekulationssteuerfrei (§ 23 EStG) | ImmoESt: 30 % Sondersteuersatz (§ 30 EStG, keine 10J-Frist) | Grundstückgewinnsteuer (kantonal, degressiv mit Haltedauer) |
| Rent Control | Mietspiegel (§ 558 BGB), Mietpreisbremse & Kappungsgrenze 15/20 % | Richtwertmietzins (§ 16 MRG) im Vollanwendungsbereich | Kostenmiete & Referenzzinssatz (Art. 269a OR) |
| Valuation Standards | ImmoWertV 2021 & BelWertV (Ertragswertverfahren) | LBG (Liegenschaftsbewertungsgesetz) & ÖNORM B 1802 | SIA 118, DCF-Methode & kantonale Schätzungsrichtlinien |
Deepen your deal evaluation skills with our authoritative handbooks:
Mathematical breakdown of gross rent, cap rate, land interest deduction, and remaining useful life multiplier.
Linear vs. declining-balance tax depreciation, 15% repair rule, and BFH case law on shorter useful life.
German Building Energy Act, heat pump rules, federal subsidies, and modernization rent surcharges.
Our calculators reflect statutory requirements (e.g. § 9 GewStG, § 30 EStG, § 16 MRG) and provide high-precision orientation for investment due diligence. They do not replace certified tax, legal, or architectural counsel.
While individual calculators focus on specific single-purpose equations, the AI Dashboard ingests entire PDF exposés and synthesizes income capitalization, mortgage lending value, title register risks, and ESG audits into a bank-ready appraisal report.
Yes. Our engineering and tax modeling team continuously deploys new calculators, including cantonal real estate capital gains tax engines and Swiss deemed rental value estimators.