Tax advisor Jurgen Dieter grainy real estate sellers and buyers contract on a rental guarantee, informed some creates an economic burden, for which he can take precautions in the context of balance sheet provisions the seller thereof. The Mannheim tax advisor Jurgen Dieter grainy portrays the fundamental aspects of this case are to be observed. By a temporally restricted guarantee economic burdens in unspecified amount coming at the real estate seller. Variable size stems from the fact that to conclude of the purchase contract still not clearly can be clarified, how high the rental income of the buyer will be, from which the payment obligation on the seller of real estate to the balance sheet date is calculated. The real estate sellers can make a passive default post for uncertain liabilities on its balance sheet, to compensate for this economic burden. However, the formation of the passive default item in the balance sheet is only permissible if the seller to a third party due to operational causes a liability of uncertain scope has, their actual realizing is not unlikely.
the liability has arisen in the past and so economically burdened the seller at the balance sheet date. The assumption of a guarantee is a sales-promotional argument that provides additional security to the commercial purchaser who receives its income from rental income, trading in rental properties. For this purpose, the seller undertakes to compensate for loss of revenue of the purchaser under the guarantee limit for a limited period of time. Because up to the balance sheet date is not certain what the amount to be paid is indeed, a provision is recognised in unspecified amount. The provision reflects that buyer in economic terms must count with the contingency of the warranty and retain sufficient liquid assets, to comply with his obligation the fact still. The real estate sale is characterized by a complex network of tax and balance legal determination.
For its optimal design of tax, a tax expert, therefore should be used. The Mannheim tax advisor Jurgen Dieter grainy is engaged in like this to professional advice and experience.