Real estate within the family business: focusing on value, structure, and continuity

Real estate forms an important part of the assets of many family businesses and family fortunes. Whether it concerns commercial premises, investment property, or (re)development sites, real estate decisions have an impact on the balance sheet, control relationships, and the future transfer of assets.

The long-term vision that characterizes family businesses makes real estate more than just an investment; it is often an instrument for stability, liquidity, and connection to the company.

Real estate structuring: practical and strategic

Within family businesses, the question often arises as to whether real estate should remain within the operating company or whether it would be better to keep it separate. Consider situations such as:

• transfer of the family business to the next generation, whereby the real estate must remain in the family
• the desire to lease out real estate separately or finance it externally
• a sale of operational activities, but with retention of the real estate

The right legal structure is crucial in these situations. By placing real estate in a separate company or working through a STAK, ownership, control, and use can be carefully separated. Our experts provide a structure that offers flexibility and prevents tax or legal bottlenecks when interests diverge.

Tax considerations and opportunities relating to real estate

The tax aspects of real estate should not be underestimated. Within family businesses, issues such as

• transfer tax, for example in the case of internal restructuring or transfer within the family
• VAT issues in the case of new construction, renovation, or rental
• business succession: is the real estate eligible for the BOR (business succession scheme), or not?

A well-prepared tax strategy helps to organize transfers in a tax-efficient manner and avoid surprises. Particularly in the case of succession, it is important to determine in good time which real estate qualifies as business assets and how this fits into the overall picture of the inheritance or gift strategy.

Real estate in the family business well organized

With the right legal and tax structure, real estate becomes a stable anchor within the family business, rather than a source of complexity or friction. Curious about how real estate best fits into your family or asset structure? We will clearly map out the possibilities for you.