Regulatory

Everything about legislation, regulation, KAGB, EU taxonomy, tax law and much more.

Analysis Article Comment Discussion Interview News Podcast Survey Video Weekly

Top contribution

Analysis Comment

Saving the heat transition: Analysis paper warns of fossil lock-in in planned building modernisation law

An alliance of municipal companies, utilities and an umbrella association under the initiative of the LBD consulting company warns of the consequences of the Building Modernization Act (GMG) in its currently planned design.

by LBD-Beratungsgesellschaft mbH

All posts in this category

Article Comment

One law instead of 26: Why a construction turbo alone is not enough

The debate about faster construction does not go far enough. A look at Amsterdam, The Hague and Rotterdam shows that less regulatory complexity, clearer responsibilities and the courage to reassess standards are decisive.

by David Jacob Huber | BFW Landesverband Niedersachsen/Bremen e. V.

Real Estate Regulatory

Foto von Tingey Injury Law Firm auf Unsplash

Analysis Article

FRiG follows StoFöG – double blow for German funds

Since the beginning of April, the Fund Risk Limitation Act has been taking effect. Together with the StoFöG, which was already passed at the beginning of the year, it makes the German fund location competitive. This pays off especially for private market funds, explains Robert Guzialowski from HANSAINVEST.

by Robert Guzialowski | HANSAINVEST Hanseatische Investment-GmbH

Infrastructure Private Debt Private Equity Real Estate Regulatory

Comment

“The promised boost with increased tender quantities for wind power is an important sign of the achievement of the ambitious climate targets.”

Statement on the Federal Government's Climate Protection Programme by Thomas Lehmann MRICS, CVA, HypZert F, Director at Wüest Partner.

by Wüest Partner

Energy Regulatory Statements

Comment

Bottermann::Khorrami: Socialization Framework Act takes into account the need for clarification and ensures legal peace

The Berlin House of Representatives has passed the Socialization Framework Act, which establishes the framework for socialization, but does not allow expropriations under Article 14 of the Basic Law. Uwe Bottermann emphasizes the importance of preliminary legal clarification for legal peace and planning security.

by Bottermann::Khorrami

Regulatory

Article

Introduction of grid charges for large-scale battery storage systems – Which skills are crucial in a “restructured market”?

On 16 January 2026, the Federal Network Agency (BNetzA) presented its guidelines for future storage network charges. Until now, grid-connected battery storage systems built up to August 4, 2029 were exempt from grid charges for 20 years - this could now change.

by Dr. Andreas Peppel | Institutional Investment Consulting Partners GmbH

Cases Energy Infrastructure Regulatory

Comment Weekly

ELTIF and the electric blanket

Why the ELTIF is a distribution channel – and not an investment in itself.

by Tobias Moroni | Institutional Investment Partners

Cases Regulatory

Survey

Economic Development Act is having an effect: One in three respondents adapts strategy

According to a flash survey by INTREAL and Wüest Partner, a third of the investors and asset managers surveyed are adapting their strategy due to the new Economic Development Act. Photovoltaics and battery storage systems are particularly popular as investment fields.

by Wüest Partner

Energy Infrastructure Markets Regulatory

Comment

Statement on the reform of the GEG to the GMG – Technology openness is right: Professional implementation is crucial

Alexander Ubach-Utermöhl, Managing Director of LAVA ENERGY, comments on the reform of the Building Energy Act and the Building Modernization Act and emphasizes the importance of technology openness in professional implementation. The abolition of the 65 percent requirement for renewable energies gives property owners new freedom of choice.

by LAVA energy

Energy Real Estate Regulatory Statements

Pressemitteilung der Ypsilon Group (Bildquelle: Ypsilon Group)

Comment

“Hope that the knot in the renovation backlog will now slowly be loosened”

Ulrich Creydt, tax consultant and managing director of Ypsilon GmbH Steuerberatungsgesellschaft, comments on the Federal Government's reform plans for the Heating Act.

by Ypsilon Group

Real Estate Regulatory Statements

Article Weekly

Size – or structural consequence

It is becoming increasingly apparent that real estate funds are perceived as particularly viable institutionally in two forms in particular: as very large open-ended vehicles or as closed club structures.

by Tobias Moroni | Institutional Investment Partners

Cases Real Estate Regulatory

Salma Louden, Rechtsanwältin und Notarin bei Bottermann::Khorrami Bildquelle: Bottermann::Khorrami

Comment

Bottermann::Khorrami advises to pre-empt the reform of inheritance tax

Bottermann::Khorrami recommends not postponing planned asset transfers in view of a possible reform of inheritance tax. The Federal Constitutional Court is reviewing the tax privileges for business assets.

by Bottermann::Khorrami

Regulatory

Article Comment

Tax consulting firm Ypsilon: Cosmetic repairs are easier to claim for tax purposes

The Federal Ministry of Finance has clarified the tax treatment of building investments, which makes it possible to distinguish expenditure more clearly between maintenance and construction costs. New regulations allow tax deductions for energy-related measures and specified modernizations.

by Ypsilon Group

Real Estate Regulatory

Dr. Wulff Aengevelt, geschäftsführender Gesellschafter Aengevelt Immobilien (Credits: Aengevelt Immobilien)

Analysis Comment

Aengevelt: Framework conditions lead to a decreasing renovation rate for residential buildings.

The renovation rate for residential buildings is falling steadily, which jeopardizes the climate goals of the federal government. Aengevelt proposes a 'renovation light' to increase the renovation dynamics in the building sector.

by Aengevelt Immobilien

Cases Markets Real Estate Regulatory

Article Comment

“Aengevelt sees a need for tax action in the case of maintenance costs close to the acquisition.”

Aengevelt Immobilien criticizes the tax regulation for acquisition-related maintenance expenses, which slow down comprehensive modernization measures. The 15% limit is seen as a hindrance, especially with regard to energy-efficient renovations.

by Aengevelt Immobilien

Markets Real Estate Regulatory

Discussion

Construction turbo meets the reality of the authorities: Acceleration alone is not enough

The construction turbo is intended to accelerate housing construction in Germany, but voluntary use by municipalities remains an obstacle. High construction and financing costs stand in the way of economic implementation.

by Becken

Markets Real Estate Regulatory

Article Weekly

Side letters as a place of institutional risk responsibility

Fund contracts are becoming more and more complex. At the same time, central questions of risk and responsibility are shifting: side letters have become the place where institutional investors try to anchor responsibility where it can no longer be clearly regulated in the contract.

by Tobias Moroni | Institutional Investment Partners

Cases Energy Infrastructure Private Equity Real Estate Regulatory

Dominik Barton, Geschäftsführender Gesellschafter (CEO), Barton Group

Comment

“A frontal attack on German SMEs”

Dominik Barton, Managing Partner (CEO), Barton Group, comments on the SPD's proposals for inheritance tax reform.

by Barton Group

Real Estate Regulatory Statements

Philip C. Hetzer, Geschäftsführender Gesellschafter, DAHLER Invest (Copyright DAHLER Invest)

Comment

“It seems strange that lower allowances should continue to apply to rented residential property than to business assets”

Philip C. Hetzer, Managing Partner, DAHLER Invest on the SPD's proposals for inheritance tax reform.

by DAHLER

Real Estate Regulatory Statements

Comment

Anyone who inherits a company does not receive a cash box, but responsibility

Statement by Ulrich Creydt, tax consultant and managing director of Ypsilon GmbH Steuerberatungsgesellschaft on the inheritance tax plans of the SPD.

by Ypsilon Group

Real Estate Regulatory Statements

Comment News

Plans of the SPD to change the inheritance tax: Statement by lawyer Salma Louden

The SPD has presented proposals for inheritance tax reform, which are critically assessed by various experts. A statement by Salma Louden, lawyer at the law firm Bottermann Khorrami.

by Bottermann::Khorrami

Real Estate Regulatory Statements

Analysis Comment

Periscope Development analyzes construction turbo

Periscope Development has published a paper on the amendment to the Building Act and the 'Construction Turbo'. The reform is intended to speed up approval procedures and facilitate investments in housing. Managing Director Dr. Simon Kempf emphasizes opportunities for inner-city projects.

by Periskop

Real Estate Regulatory

Article Comment

Expert opinion on remaining useful lives of real estate: No changes, but no all-clear can be given

"However, it can be assumed that the tax authorities will look for other ways to limit the number of cases in which real estate buyers achieve a higher tax depreciation by means of residual useful life reports," says Ulrich Creydt, tax consultant and managing director of the Ypsilon Group.

by Ypsilon Group

Real Estate Regulatory

Article Comment Weekly

Netherlands reforms its pension funds – and creates billions of dollars in real asset opportunities

The Dutch law on the future of old-age provision changes the allocation logic of entire pension systems. This will lead to a fundamental change in Europe's largest funded pension system.

by Tobias Moroni | Institutional Investment Partners

Cases Regulatory

Save post

Regulatory

The follow feature is a premium feature.

Top contribution

All posts in this category

#Newsletter: Stay up to date!