Dual Contract Structures - Land Sale and Separate Contract for Services
- Real Estate
- Entreprises
The transfer of privately held real estate to a corporation raises numerous tax and legal issues. In addition to the direct tax implications, particular attention must be paid to real estate gains tax, social security law considerations, and issues related to succession and estate planning. Using practical case studies, this guide examines various structuring options and their tax implications. The cases address, among other topics, the contribution of real estate to corporations, the distinction between personal and business assets, restructurings, estate planning, and mixed gifts. The solutions highlight the tax risks and opportunities that arise in practice and explain how current case law and administrative practice should be taken into account. The case studies are available free of charge. The detailed sample solutions, including legal assessments, tax analyses, and calculations, can be purchased separately.
