Real estate within corporations: legal and tax management based on value and structure

Real estate plays a strategic role in many large companies. It supports business operations, often represents significant balance sheet value, and is both legally complex and tax relevant.
Whether it concerns redevelopment, (re)structuring or an internal transfer, HVK Stevens combines tax and legal expertise in an integrated approach, ensuring that your real estate strategy is legally sound and fiscally well thought out.

Real estate structuring in motion

More corporations are rethinking their real estate strategy considering sustainability, financing, and changing use. Think of spinning off real estate into separate entities, redeveloping existing locations, or sale-and-lease-back constructions.
These choices raise questions such as:

• How do you organize ownership and operation in a tax-efficient manner?
• What are the consequences for corporate income tax, transfer tax, and VAT?
• And how do you avoid risks or double taxation within group structures?

When transferring real estate within a group, it is crucial to have a clear picture of the tax landscape. This prevents unexpected tax burdens or compliance issues later on.

Tax optimization for real estate transactions

The purchase and sale of real estate or a change in use or ownership has tax consequences. For example, companies may be faced with:

• Transfer tax, where the timing, value, and ownership structure are decisive
• VAT, for example in the case of new construction, renovation, or transformation
• Corporate income tax, in relation to changes in value or internal settlements
• The transfer of book values in the event of internal reorganizations

In addition, real estate is often the subject of consultation with the tax authorities. Particularly in the case of cross-border structures or the use of real estate companies, prior coordination can help to create certainty and manage risks.

Legal safeguards for flexibility and ownership

In addition to tax optimization, legal precision is indispensable. It is precisely at this intersection that HVK Stevens offers added value: by combining legal and tax insights into a single integrated approach. After all, ownership structures, lease agreements, chain agreements, and governance surrounding real estate transactions must not only be clear, but also up to date.
Especially in a market where sustainability, ESG criteria, and area development are becoming increasingly important from a legal perspective, a well-defined structure is crucial for continuity and risk distribution.

Legal and tax guidance on real estate returns

Those who position real estate smartly within the corporate structure create room for value, agility, and fiscal control. Would you like to know more about real estate structuring within corporate environments? Our multidisciplinary teams are ready to provide you with committed, strategic advice.