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Foreign real estate company with domestic real estate

04.08.2025 von Peter Scheller (Kommentare: 0)

A no-PE structure refers to a corporate structure that avoids a permanent establishment, usually in Germany. This is particularly important for foreign companies with domestic real estate. A foreign real estate company is subject to corporation tax and the solidarity surcharge, but not to trade tax.

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• Schlagwörter:
• foreign companies
• Germany
• real estate
• trade and business tax

• Kategorien:
• Doing business in Germany
• Gewerbesteuer / Trade and Business Tax
• Immobilien / Real Estate