Construction & Real Estate

We provide advice to builders from the get-go of the initial project idea to full project completion. Public contracting authorities stand to benefit from our advice in the design and implementation of tender procedures for the procurement of necessary planning, construction, and supply services.

We also provide advice on the design of building projects under construction planning law and regulatory law, including the drafting of urban development contracts and development agreements.

We take care of drafting any construction contracts, engineering and architect contracts, property development contracts, project management contracts, etc. In the execution phase, we offer comprehensive legal project management.

In disputes relating to construction contracts, architect's fees, or public procurement, we take charge of litigation before the courts and public procurement chambers of the federal government and the Länder.

The members of our construction & real estate practice group have many years of experience in drafting construction agreements and contracts for work in accordance with the Construction Tendering and Contract Regulations – Part B (VOB/B) and the legal provisions on construction and on contracts for work in the Civil Code (BGB).

A particular focus of our expertise lies in the enforcement of claims for additional compensation in the case of modified or additional services as well as claims for damages or additional compensation in the case of disruptions to the construction process within the context of contracts under the Construction Tendering and Contract Regulations – Part B (VOB/B).

In addition, we provide advice and representation in the context of legal proceedings conducted by the contracting authority to enforce claims for defects or damages against contractors.

One of the core competencies of our construction & real estate practice group is the strategic consulting of planners related to the drafting of architect and engineer contracts as well as the support of building projects. In this context, special attention is always paid to the avoidance of liability risks. We have many years of experience in the enforcement of fee claims in accordance with the Official Scale of Fees for Services by Architects and Engineers (HOAI) and other fee schedules.

We provide comprehensive advice to buyers and sellers of property in real estate transactions. This includes the execution of buyer and seller due diligences as well as real estate, corporate and tax advice on property transactions.

Our expertise includes insurance law aspects of the property as well as advice on all issues related to facility management.

We provide advice to both landlords or owners and tenants in all matters of commercial tenancy law as well as of tenancy and the Condominium Ownership Act (WEG) law.

Dr. Christian Jutzi, a trained lawyer, is admitted as a licensed notary and in addition to his legal activities, he provides the full range of notarial services in real estate law as well as corporate law, the planning of corporate succession as well as anticipated succession and inheritance.

There is also a need for competent advice on tax issues in this area:

For example, every property purchase and sale agreement must be examined and, if necessary, optimised against the backdrop of potential income tax, turnover tax or land transfer tax issues. Due to the high purchase sums regularly involved, fiscal peculiarities can quickly result in considerable additional burdens which may not have been taken into account in the financing.

Furthermore, the purchase or sale of real estate may also give rise to tax consequences that are not directly connected with the purchase and are therefore not immediately obvious. For example, the sale of a business property may potentially lead to the loss of what is referred to as a fiscal business split. Moreover, unrealised gains in the operating company are activated and subjected to taxation as a regular consequence.

However, the actual purchase and sale transaction can also be financially burdensome in connection with real estate transfer tax or potentially VAT-related main and secondary effects, for instance if a sale that is generally VAT-exempt leads to a correction of the input tax already deducted in the past.

Tax aspects also apply in connection with the drafting of architect-related, developer-related and other real-estate-related contracts, because special VAT requirements must also be observed in this context, as has become apparent in recent years, particularly in the case of developers, who make up a large part of our portfolio.

Furthermore, questions which appear easy to answer at first glance, such as those relating to the letting of properties (for example when considering historical buildings) or the new subsidies forthcoming for rental housing developments or the special child allowance for new home owners (Baukindergeld) already in effect, must be subjected to in-depth scrutiny in the context of tax structuring given that the underlying regulations are extremely complex.

Benefit from our expertise in construction & real estate

• Preparation of balance sheets, tax and business management advice for construction companies
• Support for industry-specific special software (e.g. BRZ) and the assignment of cost centres to individual construction sites
• Advice on special VAT-related features (reverse charge procedure)
• Coordination with authorities on special issues that are typical for a specific sector
• Advice on the acquisition, letting and sale of real estate
• Advice and examination of property development contract
• Applications for claiming tax benefits
• Financing and investment advice

The main focus of our business auditing activities is on the statutory or voluntary audits of building construction or civil engineering companies.

Many particularities apply in this context, for example in connection with the valuation of semi-finished or finished objects and projects, whereby considerable know-how is required to ensure proper implementation.

Of course, we also offer audits under the Broker and Property Developer Ordinance (MaBV), so that our clients can be sure that they are always in compliance with any legal requirements and specifications.