CURRENT LAW 3rd Quarter 2017

Focus: Real Estate and Tax Law: 1. Residential Tenancy Law: Termination due to Personal Needs of Landlord 2. Land Purchase: The Buyer of a Property is Entitled to Claim Lease before Transfer of Title 3. Commercial Tenancy Law: Possible Transfer of the Risk of Permit to the Tenant by Individual Agreement 4. Losses from Private Sales: At what point in Time do such Losses become Tax Deductible in the event of Payment by Instalments? 5. Tax Hazardous Tax Gifts among Business Friends 6. Voluntary Participation in a Severance Payment Program: Tax Benefit according to the Fifth-Part-Rule?