Real estate
Property projects bring opportunities - but also complex tax, legal and economic requirements. Whether you are a property developer, portfolio holder, landlord or commercial developer, the design of the structure, financing and taxation is crucial to the success of the project.
Observing the property market, everyone knows how difficult the sector is. In recent years and decades, both massive increases in value and property bubbles have characterised the market and the entire financial sector.
Possible changes in the respective interest rate and economic situation remain to be seen. For the individual player, whether property developer, property developer, landlord or property management company, it is crucial to be prepared accordingly.
When it comes to consultancy, Moore is a professional for the entire process: from acquisitions and sales to project development and tax issues relating to property. We work with market participants along the entire value chain: from property developers and project development companies to property management companies and private and commercial landlords - also with an international component.
Services & industry specifics
Moore Salzburg has been advising property developers, property developers, property management companies, residential property developers and portfolio holders for many years. Our multidisciplinary team has many years of experience in property taxation, auditing and structuring. We have particular expertise in the combination of tax advice, auditing, non-profit law and compliance specific to residential property.
Tax consulting
- Ongoing support of project companies & holding structures
- Advice on letting, sale, sale-and-lease-back
- Value added tax optimisation incl. option modelling
Audit
- Statutory & voluntary audits
- Auditable tourism businesses & companies with public participation
- ESG preparation in the hotel industry (e.g. CO₂ balance sheet, VSME, EU taxonomy)
Annual financial statements & accounting advice
- Preparation of balance sheets according to UGB with real estate focus
- Accounting policy (depreciation, special depreciation, valuation)
- Tax reporting of construction costs, maintenance expenses & investments
Restructuring & Corporate Law
- Choice of legal form, contribution, demerger, transformation according to UmgrStG
- Structural consulting for property developers, property funds, housing associations
- Real estate transfer tax & group taxation support
Audit of property companies
- Audits of financial statements according to UGB & Association Act (e.g. non-profit housing)
- Audits of the utilisation of funds for funded projects
- ESG issues in property developments
Are you planning a property project or looking for structured tax advice?
We provide support with purchasing, development, testing and design.
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Expert:in
Your questions
FAQs on the property sector
Ask us your specific questions in a personal meeting. We have already answered some of them here.
We will analyse individually for you whether input tax deduction is possible, e.g. in the case of commercial letting.
By applying exemptions under the GrEStG or UmgrStG - this must also be checked in the specific case.
Depreciation, valuation, construction costs and ongoing investments require a specific balance sheet logic.
Yes, we have extensive experience in auditing non-profit housing developers and the underlying regulations.
The commercial and industrial real estate and construction sectors are ever changing. Operating within a constantly shifting landscape of market dynamics and regulatory changes, businesses within this sector need support from a partner who truly understands the market.
We offer intelligence on a global scale: Have a look at our manufacturing and distribution insights.