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Steuerliche Aspekte der Überführung von Immobilien in den G-REIT

Leonhard Stejneger

Auf Basis des Gesetzentwurfes der Bundesregierung vom 02. November 2006

Inhaltsangabe:Einleitung: Die in Deutschland aktuell bestehenden Möglichkeiten einer indirekten Immobilienanlage wie Immobilien-AGs, offene und geschlossene Immobilienfonds weisen im internationalen Vergleich nur eine geringe Bedeutung auf. Ausschlaggebend hierfür sind der zu hohe Regulierungsgrad, die niedrigen Renditen, die geringe Verwendung von Fremdmitteln und nicht zuletzt die historische Entwicklung des deutschen Immobilienmarktes. So fehlt es bis heute an einem international konkurrenzfähigen Instrument für die indirekte Immobilienanlage mit steuerlicher Transparenz. Mit einer gesetzlichen Einführung eines deutschen Real Estate Investment Trust (German-REIT, G-REIT) könnte diese Lücke bei den indirekten Immobilieninvestments geschlossen werden. Demnach soll diese Anlageklasse den Wirtschaftsstandort Deutschland stärken, die Immobilienwirtschaft professionalisieren und Wettbewerbsgleichheit gegenüber europäischen Finanz- und Immobilienstandorten herstellen. REITs, die eine besondere Form der Immobilien-AG darstellen, sind eine global immer mehr marktgängige und erfolgreiche Anlagemöglichkeit in Immobilienvermögen. Als ein länderübergreifendes Merkmal zeichnen sie sich durch ihre steuerliche Transparenz aus, so dass die Gewinne nicht auf Gesellschaftsebene besteuert werden, sondern die Gewinnausschüttungen beim Gesellschafter. Aufgrund der Verknüpfung des Vorteils einer börsennotierten Immobilienaktiengesellschaft mit dem Vorzug der steuerlichen Transparenz von offenen und geschlossenen Immobilienfonds wird auch von einem hybriden Anlageprodukt gesprochen. Ein weiteres wesentliches Merkmal ist die Verpflichtung der REIT-AG zu einer hohen Ausschüttung der Erträge. Diese Ausschüttungsverpflichtung soll sicherstellen, dass es zeitnah zu Besteuerungssubstrat kommt. In Europa wurde nach den Niederlanden (1969), Belgien (1995) und Frankreich (2003) nun auch der UK-REIT zum 1. Januar 2007 eingeführt. Ebenfalls erarbeiten Länder wie Italien und Spanien Konzepte für einen nationalen REIT. Vor diesem Hintergrund und um endlich die Lücke bei den indirekten Immobilieninvestments zu schließen, beschloss die Bundesregierung am 2. November 2006 den Entwurf eines Gesetzes zur Schaffung deutscher Immobilien-Aktiengesellschaften mit börsennotierten Anteilen. Nach dem aktuellen Stand soll das Gesetzgebungsverfahren bis 30. März 2007 abgeschlossen sein und das REITG rückwirkend zum 1. Januar 2007 in Kraft treten. Im Voraus dessen war am 26. September schon [...]a:0sadasda


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Title:Books
title_before: Books
Desc: Books
keyword: Books