The following tags have been awarded: Frankfurt am Main, Commercial Property, Price, Study
Those who believe that Germany is in commercial real estate an expensive place, the times should look beyond the borders of the Republic. The real estate consultancy CB Richard Ellis (CBRE) conducted an analysis of the world's most expensive office locations by. Only one German city immersed in the rankings at: Frankfurt am Main. The capital took a total of 50 identified prime locations and number 22 is in the upper midfield. It is still quite difficult to find offices to let in those major cities.
Thursday, December 30, 2010
Complications in the rental
The theater ensemble of the MGV Liederkranz Affeln zeigteb the piece no living with the income from the Ohnsorg theater. Photo: Mark Sonneborn
Affeln. Since the summer holidays they were rehearsing, the members of the theater companies of Affeln MGV Liederkranz. On Saturday it was finally over. "No living with income" hit the bull's-eye at the 200 spectators in the sold-out multi-purpose hall.
The start of the song were the singer with a ring for her rather unusual shanty. "This is what the singer rehearsed especially for the occasion," said Dorothee Fontain. The plays of the Affeln ensembles have actually a long tradition. After several years of stagnation in this respect, however, it is now five years since release. And the response has been terrific.
Also this year was sold out the hall twice, since the piece was performed on both days of the weekend. "For the lousy weather that's really great," Fontaine said of the songs table.
Comedy strained
the funny bone
Since then five years leading to the songs table pieces from the Ohnsorg theater. They always come back good. Also, the current piece was another tribute to the famous Hamburg theater, with its many popular pieces like that arrive not only in the Hanseatic city.
Also in Affeln there were in all three acts applause. The retired couple Ida and August Bodendiek is not exactly blessed with a large income and therefore will rent a room. While Ida finds a man as a tenant, hired August without agreement on a woman. The involvement comedy takes its course in all acts and strained the funny bone.
Affeln. Since the summer holidays they were rehearsing, the members of the theater companies of Affeln MGV Liederkranz. On Saturday it was finally over. "No living with income" hit the bull's-eye at the 200 spectators in the sold-out multi-purpose hall.
The start of the song were the singer with a ring for her rather unusual shanty. "This is what the singer rehearsed especially for the occasion," said Dorothee Fontain. The plays of the Affeln ensembles have actually a long tradition. After several years of stagnation in this respect, however, it is now five years since release. And the response has been terrific.
Also this year was sold out the hall twice, since the piece was performed on both days of the weekend. "For the lousy weather that's really great," Fontaine said of the songs table.
Comedy strained
the funny bone
Since then five years leading to the songs table pieces from the Ohnsorg theater. They always come back good. Also, the current piece was another tribute to the famous Hamburg theater, with its many popular pieces like that arrive not only in the Hanseatic city.
Also in Affeln there were in all three acts applause. The retired couple Ida and August Bodendiek is not exactly blessed with a large income and therefore will rent a room. While Ida finds a man as a tenant, hired August without agreement on a woman. The involvement comedy takes its course in all acts and strained the funny bone.
Rent real estate and retirement planning
The following tags have been awarded: real estate, study, rent retirement planning,
The home has long been the most popular retirement in Germany. More and more citizens choose now but also for the rental of their residential property to supplement the pension.
A study led by Postbank in conjunction with the Institute for Allensbach that hold 29 percent of the respondents income from leased property for an ideal retirement. Last year it was only two percent less. In fact, about 12 percent of professionals with rental or lease revenues expected in retirement.
The home has long been the most popular retirement in Germany. More and more citizens choose now but also for the rental of their residential property to supplement the pension.
A study led by Postbank in conjunction with the Institute for Allensbach that hold 29 percent of the respondents income from leased property for an ideal retirement. Last year it was only two percent less. In fact, about 12 percent of professionals with rental or lease revenues expected in retirement.
Rents compared
Munich is twice as expensive as Berlin
Pedestrian zone in Munich: The South is the most expensive patch of Germany
Life in the south of Germany takes a lot - and it's getting more expensive. This is confirmed by a comparison of the rental prices index of 300 cities. Accordingly, in Munich on average € 10.12 per square meter due, in the old West Berlin is only 5,50 €.
Berlin / Hamburg - Munich is the most expensive city in the Republic: the rents, which form the main part of the expenditure of a private household, are there still by far the highest. And they rise significantly faster than in other cities, like Hamburg market research company, R & B has identified.
Pedestrian zone in Munich: The South is the most expensive patch of Germany
Life in the south of Germany takes a lot - and it's getting more expensive. This is confirmed by a comparison of the rental prices index of 300 cities. Accordingly, in Munich on average € 10.12 per square meter due, in the old West Berlin is only 5,50 €.
Berlin / Hamburg - Munich is the most expensive city in the Republic: the rents, which form the main part of the expenditure of a private household, are there still by far the highest. And they rise significantly faster than in other cities, like Hamburg market research company, R & B has identified.
Saturday, December 4, 2010
Laws repair expenses for landlords
Income Tax: Even with the forthcoming Finance Act of the Ministry will respond to a recently announced decision of the Constitutional Court.
Print Send Text Size AAA pinboard Comment From the Archive: Tax Lesson for the coalition (11/21/2010) From the Economics and Business Administration of the Constitutional Court (11/14/2010) Constitutional Court: foundations pay little tax on real estate (15.10.2010) charged with tax losses: Supreme Court reviewed Suspension (25/04/2010) Vienna. The Ministry of Finance selects the tax allowance for large expenditures by landlords a relatively small solution. Even with the forthcoming Finance Act of the ministry intends to respond to a recently announced decision of the Constitutional Court (G35/10, right panorama from November 22). The Constitutional Court has the current ban on carrying forward of losses other than business income, effective on December 31, 2011 as irrelevant and thus repealed equal unconstitutional. If the coalition tomorrow brings the Finance Act as a government bill on the way, but it is not open to losses carried forward for rental and leasing, but create a different way to distribute high expenses of a period over a longer period of time. Owners who have demolition costs in one year high "negative income" can divide these costs in the future such as for repair and maintenance work (according to § 28 Income Tax Act) to ten years.
Non-earned money taxed
The reason for the Constitutional Court decision was a taxpayer, who had suffered because of the cost of a house demolition in a year's heavy losses from rental and leasing, could compensate for this small but only in part with revenue of that year. In subsequent years, they had to pay taxes for an income, she has achieved not expecting for a long time. For the Income Tax Act includes (in § 18 / 6) from a loss carried forward at the off-the types of income, in addition to the income from renting and leasing those from self-employment, investment income and "other income".
The Constitutional Court has marked his decision in the now proposed solution to the already unconstitutional. It noted, namely, that § 28 of the Income Tax Act in its current form "for income from rental and lease contains a sufficiently adapted to the system of losses. Only if this were the case, but the doubts were gone in check drawn against the norm. "
Especially in relation to the demolition costs, the proposed solution is not so objectionable. The loss brought forward would be compared to the distribution the more flexible instrument: it is not time-limited (except for cash-based computers: you have only three years), and depending on the amount of income, the losses each year are recycled in different amounts ( to the limit of 75% of the revenues, so in any case remain 25% tax).
By the legislature should leave the carry-forward, he avoids it to open the Pandora's box. He would have to lay down generally, the conditions under which non-operating losses in the types of income are carried forward.
Print Send Text Size AAA pinboard Comment From the Archive: Tax Lesson for the coalition (11/21/2010) From the Economics and Business Administration of the Constitutional Court (11/14/2010) Constitutional Court: foundations pay little tax on real estate (15.10.2010) charged with tax losses: Supreme Court reviewed Suspension (25/04/2010) Vienna. The Ministry of Finance selects the tax allowance for large expenditures by landlords a relatively small solution. Even with the forthcoming Finance Act of the ministry intends to respond to a recently announced decision of the Constitutional Court (G35/10, right panorama from November 22). The Constitutional Court has the current ban on carrying forward of losses other than business income, effective on December 31, 2011 as irrelevant and thus repealed equal unconstitutional. If the coalition tomorrow brings the Finance Act as a government bill on the way, but it is not open to losses carried forward for rental and leasing, but create a different way to distribute high expenses of a period over a longer period of time. Owners who have demolition costs in one year high "negative income" can divide these costs in the future such as for repair and maintenance work (according to § 28 Income Tax Act) to ten years.
Non-earned money taxed
The reason for the Constitutional Court decision was a taxpayer, who had suffered because of the cost of a house demolition in a year's heavy losses from rental and leasing, could compensate for this small but only in part with revenue of that year. In subsequent years, they had to pay taxes for an income, she has achieved not expecting for a long time. For the Income Tax Act includes (in § 18 / 6) from a loss carried forward at the off-the types of income, in addition to the income from renting and leasing those from self-employment, investment income and "other income".
The Constitutional Court has marked his decision in the now proposed solution to the already unconstitutional. It noted, namely, that § 28 of the Income Tax Act in its current form "for income from rental and lease contains a sufficiently adapted to the system of losses. Only if this were the case, but the doubts were gone in check drawn against the norm. "
Especially in relation to the demolition costs, the proposed solution is not so objectionable. The loss brought forward would be compared to the distribution the more flexible instrument: it is not time-limited (except for cash-based computers: you have only three years), and depending on the amount of income, the losses each year are recycled in different amounts ( to the limit of 75% of the revenues, so in any case remain 25% tax).
By the legislature should leave the carry-forward, he avoids it to open the Pandora's box. He would have to lay down generally, the conditions under which non-operating losses in the types of income are carried forward.
renting a sportsbar
Jochen Gipp 4th December 2010, 06:00 clock A chain of the Carlsberg brewery draws with system-catering in vacant premises
Harburg. "This is not a good Christmas present for us," says the restaurateur Harburg Heiko Hornbacher, 47, "I did not get the lease for the private brewery Engelbräu Harburg. It had been my dream to brew beer itself." Perhaps he had in the negotiations with the owner and landlord of the commercial building Lüneburg score 9-13, Horst Sobottka, hesitated too long, or was simply too cautious, that at the risk of such a large food acquisition, perhaps assessed the financial risk too high.
More about
Hamburger Abendblatt
A sought-after location, "We were almost unanimous," said Horst Sobottka, "but last week, I had to bring myself simply to a new decision, because a prospective tenant had come who wants to meet the required conditions in full. Meanwhile, the contract signed. and is expected in March next year, the door of the former brewery, the name "O'Leary." With another term "Bar & Restaurant Since 1988" emblazoned or "The No. A sports bar. "
That does not Sobottka where tenants could say no to develop understanding. O'Leary lies behind concentrated Scandinavian entrepreneurship: The Danish brewer Carlsberg, which includes in Hamburg Holsten / Astra. O'Leary is headquartered in Stockholm, Sweden, and operates successfully in Scandinavia, 62 sports bars, two sports bars in Spain and two in Singapore. Concept: A cozy atmosphere, good food and drink. And important of any seat with an unobstructed view to a transfer screen sporting events. Before the O'Leary opened in March in Harburg, Germany will present the first O'Learys sports bar in February in Lüneburg, Schrangenstraße1, where previously the restaurant chain gave "October" operation.
As likely as Carlsberg beer supplier uses its own sources of production, the brewery in Harburg is installed on its brewing technique can probably do without. And from the competent for the German market O'Leary franchisees is to hear that further use of the brewing equipment is not the last word has fallen.
Perhaps under the auspices of Carlsberg Engelbräu be tapped again in the future in Harburg. The food Konstantinos Englezos Harburg and his brewmaster Günther Fügert had operated the brewery from 2006 until earlier this year - in the early days with success, finally decreasing so landlords Horst Sobottka his words after "the notice had to say." As a result, tried to take over Heiko Hornbacher, the brewery.
Horst Sobottka added to the rental of its office building built in 1977, he modernized in 2003 and from three to five storeys plus penthouse level could increase, not yet had the full success. On several floors - a total of 7500 square meters of floor space - are still areas that were previously not once rented. Sobottka: "My original plan envisaged a hotel operator to rent, but negotiations with a hotel chain burst just before signing the contract.."
Now he is in the second floor of the Barmer-Gmünder replacement fund and the Arag insurance to rent the fourth floor and in the Württemberg insurance. But as much as he is happy to have found a strong O'Leary tenant for part of the ground floor, he has made on the other side of the ground floor the new vacancy.
The cafe gentleman is extended, the interior is out. And to hear what is, is probably the "Dance Show 1900" will soon leave the house. What says Horst Sobottka? "Oh, I could write a thick book on the tenant and the payment performance. But I would rather save myself."
Harburg. "This is not a good Christmas present for us," says the restaurateur Harburg Heiko Hornbacher, 47, "I did not get the lease for the private brewery Engelbräu Harburg. It had been my dream to brew beer itself." Perhaps he had in the negotiations with the owner and landlord of the commercial building Lüneburg score 9-13, Horst Sobottka, hesitated too long, or was simply too cautious, that at the risk of such a large food acquisition, perhaps assessed the financial risk too high.
More about
Hamburger Abendblatt
A sought-after location, "We were almost unanimous," said Horst Sobottka, "but last week, I had to bring myself simply to a new decision, because a prospective tenant had come who wants to meet the required conditions in full. Meanwhile, the contract signed. and is expected in March next year, the door of the former brewery, the name "O'Leary." With another term "Bar & Restaurant Since 1988" emblazoned or "The No. A sports bar. "
That does not Sobottka where tenants could say no to develop understanding. O'Leary lies behind concentrated Scandinavian entrepreneurship: The Danish brewer Carlsberg, which includes in Hamburg Holsten / Astra. O'Leary is headquartered in Stockholm, Sweden, and operates successfully in Scandinavia, 62 sports bars, two sports bars in Spain and two in Singapore. Concept: A cozy atmosphere, good food and drink. And important of any seat with an unobstructed view to a transfer screen sporting events. Before the O'Leary opened in March in Harburg, Germany will present the first O'Learys sports bar in February in Lüneburg, Schrangenstraße1, where previously the restaurant chain gave "October" operation.
As likely as Carlsberg beer supplier uses its own sources of production, the brewery in Harburg is installed on its brewing technique can probably do without. And from the competent for the German market O'Leary franchisees is to hear that further use of the brewing equipment is not the last word has fallen.
Perhaps under the auspices of Carlsberg Engelbräu be tapped again in the future in Harburg. The food Konstantinos Englezos Harburg and his brewmaster Günther Fügert had operated the brewery from 2006 until earlier this year - in the early days with success, finally decreasing so landlords Horst Sobottka his words after "the notice had to say." As a result, tried to take over Heiko Hornbacher, the brewery.
Horst Sobottka added to the rental of its office building built in 1977, he modernized in 2003 and from three to five storeys plus penthouse level could increase, not yet had the full success. On several floors - a total of 7500 square meters of floor space - are still areas that were previously not once rented. Sobottka: "My original plan envisaged a hotel operator to rent, but negotiations with a hotel chain burst just before signing the contract.."
Now he is in the second floor of the Barmer-Gmünder replacement fund and the Arag insurance to rent the fourth floor and in the Württemberg insurance. But as much as he is happy to have found a strong O'Leary tenant for part of the ground floor, he has made on the other side of the ground floor the new vacancy.
The cafe gentleman is extended, the interior is out. And to hear what is, is probably the "Dance Show 1900" will soon leave the house. What says Horst Sobottka? "Oh, I could write a thick book on the tenant and the payment performance. But I would rather save myself."
Dorf Mecklenburg increased fees, rents, leases
For the first time in 15 years the town must develop a domestic security concept again. The reason is a deficit of 574 000 euros as a result of budget.
Dorf Mecklenburg (OZ) - In the past three years, the municipality recorded by significantly higher state allocations, additional funding of the classification as a basic center, and higher business taxes even surpluses. This year, the village of Mecklenburg budgeting switched to the double-entry bookkeeping and then has the result of a budget deficit of 574 000 euros. The reason is the decline by 310 500 Euro country allocations and additional expenditure of 172 400 euros for county and office sharing as well as for the first time raised around sold to Wismar.
"Already it is a disadvantage compared to the previous year of 772 800", said Mayor Peter Sawiaczinski (FWG). There are also collective labor costs and increases the overall yearly price increase.
There is no peculiarity at the school load balancing for the Associated Regional and high school "Tisa von der Schulenburg. According to Dorf Mecklenburg Schools Act shall make no load balancing for the regional school unit. Other communities from which children attend the school, could pay a voluntary contribution. This is not them because of their deficient households but possible. The grammar portion cofinanced by agreement with the county. The bottom line has Dorf Mecklenburg 90 000 € less income.
The financial budget is balanced, however. All scheduled payments, including investments, which fund community. Since for the double-entry budget is still no opening balance, the Finance Department of the Office Dorf Mecklenburg-Bad Kleinen the amount of capital represented yet.
The debt to the community breaks down continuously, is € 1.136 million. This is equivalent to 384 euro per capita. To figures she has two loans: the construction of the multi-purpose hall and the renovation of the school.
Weildorf Mecklenburg significantly dependent on state allocations, it must adjust its spending habits. can the financial and the Main Committee have therefore discuss measures on how to increase their income and the community to reduce their spending. These proposals, as well as those from the Finance Department have been combined in a household fuse concept.
It provides, inter alia, increase the assessment rate for property tax B from the current 320 to 360 percent. The community expects this to yield increases of 24 700 euros.
She also wants to rent additional parking spaces that are still free, as the Mecklenburg in the street. At the multipurpose hall, the monthly usage fee for permanent and short-term parking will be increased from eight to twelve €. This promises the town additional revenues of around 7,000 € per year.
The roof on the kindergarten and the school building it has rented to a company, it will be operating photovoltaic panels. This brings the community around 1500 € and it has no costs for care and maintenance of the roofs.
It was decided to also raise the rent for the municipal garage area from 35 to 45 €. This means higher yields of around 2400 €.
To further secure the budget for the community wants to see if they have land, especially small splinter areas that can already make use of adjacent property owners are selling.
Should increase next year, the kindergarten parents' contributions. So far, they are relieved, because Mecklenburg village with more than 50 percent, which is an additional burden of about € 9900.
Not least the community will reduce their voluntary services in 2011 by 0.25 per cent (10 500 euros). You already now only 2.48 percent of all expenses in an income budget.
The plan is to increase the fees for library users moderate. The fee schedule for sports / multi-purpose hall will be revised. "The use is extended to the foyer," said the mayor. "We will offer private parties for a reasonable rent." The rinsed € 5,000 in the till.
All of these consolidation measures to improve the financial situation as a whole by 168 600 euros. The ten community representatives present unanimously adopted the security concept.
Dorf Mecklenburg (OZ) - In the past three years, the municipality recorded by significantly higher state allocations, additional funding of the classification as a basic center, and higher business taxes even surpluses. This year, the village of Mecklenburg budgeting switched to the double-entry bookkeeping and then has the result of a budget deficit of 574 000 euros. The reason is the decline by 310 500 Euro country allocations and additional expenditure of 172 400 euros for county and office sharing as well as for the first time raised around sold to Wismar.
"Already it is a disadvantage compared to the previous year of 772 800", said Mayor Peter Sawiaczinski (FWG). There are also collective labor costs and increases the overall yearly price increase.
There is no peculiarity at the school load balancing for the Associated Regional and high school "Tisa von der Schulenburg. According to Dorf Mecklenburg Schools Act shall make no load balancing for the regional school unit. Other communities from which children attend the school, could pay a voluntary contribution. This is not them because of their deficient households but possible. The grammar portion cofinanced by agreement with the county. The bottom line has Dorf Mecklenburg 90 000 € less income.
The financial budget is balanced, however. All scheduled payments, including investments, which fund community. Since for the double-entry budget is still no opening balance, the Finance Department of the Office Dorf Mecklenburg-Bad Kleinen the amount of capital represented yet.
The debt to the community breaks down continuously, is € 1.136 million. This is equivalent to 384 euro per capita. To figures she has two loans: the construction of the multi-purpose hall and the renovation of the school.
Weildorf Mecklenburg significantly dependent on state allocations, it must adjust its spending habits. can the financial and the Main Committee have therefore discuss measures on how to increase their income and the community to reduce their spending. These proposals, as well as those from the Finance Department have been combined in a household fuse concept.
It provides, inter alia, increase the assessment rate for property tax B from the current 320 to 360 percent. The community expects this to yield increases of 24 700 euros.
She also wants to rent additional parking spaces that are still free, as the Mecklenburg in the street. At the multipurpose hall, the monthly usage fee for permanent and short-term parking will be increased from eight to twelve €. This promises the town additional revenues of around 7,000 € per year.
The roof on the kindergarten and the school building it has rented to a company, it will be operating photovoltaic panels. This brings the community around 1500 € and it has no costs for care and maintenance of the roofs.
It was decided to also raise the rent for the municipal garage area from 35 to 45 €. This means higher yields of around 2400 €.
To further secure the budget for the community wants to see if they have land, especially small splinter areas that can already make use of adjacent property owners are selling.
Should increase next year, the kindergarten parents' contributions. So far, they are relieved, because Mecklenburg village with more than 50 percent, which is an additional burden of about € 9900.
Not least the community will reduce their voluntary services in 2011 by 0.25 per cent (10 500 euros). You already now only 2.48 percent of all expenses in an income budget.
The plan is to increase the fees for library users moderate. The fee schedule for sports / multi-purpose hall will be revised. "The use is extended to the foyer," said the mayor. "We will offer private parties for a reasonable rent." The rinsed € 5,000 in the till.
All of these consolidation measures to improve the financial situation as a whole by 168 600 euros. The ten community representatives present unanimously adopted the security concept.
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