Structuring: value, flexibility, and tax optimization
Real estate structuring forms the basis for creating and maintaining value, both for high-net-worth individuals and for real estate entrepreneurs and investment institutions. By making smart choices in legal and tax structures, you can make real estate more flexible, protect your returns, and prepare for transfer or growth.
Legal structuring: building blocks for ownership and use
The legal structure largely determines how real estate can be used, transferred, or financed. For example, splitting property into apartment rights, establishing a long-term lease, or applying a right of superficies creates new opportunities and better aligns ownership with practice and strategy.
- Apartment rights: offer flexibility for the sale, rental, or redevelopment of larger properties.
- Leasehold: enables long-term land use without transferring full ownership, which can be attractive to project developers or municipalities.
- Right of superficies: allows buildings or installations to be separated from the land, which is essential for complex projects or joint development.
The right legal structure prevents complications during transfer, (re)development or financing and increases the flexibility of the real estate.
Tax structuring: focusing on returns and certainty
The tax consequences of real estate transactions and ownership are often decisive for the ultimate return. By focusing on tax pressure, compliance, and future-proofing at an early stage, investors and entrepreneurs can optimize their position. HVK Stevens supports you with clear advice and concrete solutions, including in the following areas:
- Transfer tax: strategic share deals or phasing allow you to choose the most favorable tax structure. Documentation and timing are of paramount importance here.
- VAT: whether or not transactions qualify as VAT-taxable or exempt has a direct impact on the possibility of deduction and on the cashflow of projects. Especially in the case of redevelopment or transformation, it pays to consider the VAT position in advance.
- Estate planning: real estate often makes up a substantial part of family assets. A clear structure supports tax-efficient transfer to the next generation, for example through business succession facilities or gift tax exemptions.
Integrated approach: legal and tax structure in balance
The real gains are achieved when legal and tax structures are aligned. Our lawyers, tax specialists, and notaries combine their expertise to not only structure your real estate properly, but also to ensure that it is in line with your goals and ambitions.
Whether you are starting a new project, restructuring an existing portfolio or preparing for succession, our integrated approach ensures flexibility, control over risks and optimal returns.
Real estate structuring as the foundation for value, flexibility, and succession
A well-thought-out structure creates room for growth, protects your assets, and ensures a smooth transfer of real estate to the next generation. Would you like to know more about the best structure for your real estate position? We would be happy to think along with you.
