Marco Vitali

Private Real Estate as an Investment and in Estate Planning – Transferring It to a Corporation? The transfer of privately held real estate into a corporation is one of the most complex issues in real estate tax law. In addition to tax considerations, estate planning, asset structuring, and long-term investment strategies often play a central role in this process.Using practical case studies, the speakers will examine current issues surrounding the transfer of real estate into real estate companies, the comparison between direct and indirect real estate ownership, tax-neutral restructurings, mixed gifts, and the distinction between personal and business assets. In particular, the discussion will focus on the implications for direct taxes, real estate gains tax, and social security contributions, as well as current developments in case law and practice. The case studies are available free of charge. The detailed solutions, including tax law analyses, calculations, and practical guidance, can be purchased separately.