If an heir cannot use the family home himself for health reasons, he does not lose the inheritance tax exemption for it. This was decided by the Federal Fiscal Court (BFH, ruling dated December 1, 2021 - II R 18/20). In the case at hand, a plaintiff had occupied the single-family house inherited from her father herself for a while. Due to health problems, however, she was...

Furnishing tips for children's rooms are listed by the portal "Falstaff Living" from Vienna. Among other things, parents should be sparing with different materials. In this way, they can prevent unrest from arising in the children's room. So that the children's room does not appear too untidy, toys and clothing should be sorted out from time to time. The portal also advises to use a loft bed...

Owners are dissatisfied with their external property managers, according to a study by the company "Matera". This particularly affects 18- to 35-year-olds. In this age group, 54 percent of respondents say they are dissatisfied with their property management company or have problems finding a suitable manager. Among the reasons for dissatisfaction, respondents see a lack of...

Experts from Fraunhofer IBP and a team of experts from the software and consulting company msg GillardonBSM AG have jointly developed a software prototype that combines life cycle assessment and the overall economic calculation of buildings. To do this, they will first use special software from Fraunhofer IBP. "In the process, the key figures of all relevant components such as...

The "Real Green Award" of the German Corporate Energy Efficiency Initiative (DENEFF) recently honored several companies that are already constructing residential and non-residential buildings in a climate-neutral manner or creating corresponding strategies for this purpose. The award was presented in two categories, namely the "Real Green Award" for "Ambitious Corporate Approaches" and the "Performance...

Italy is allowed to oblige real estate intermediaries such as Airbnb to withhold taxes of 21 percent on the rent and pay them to the tax authorities. The free movement of services does not preclude either the obligation to collect and transmit information or the obligation to withhold taxes. This is the opinion of Advocate General Maciej Szpunar of the European Court of Justice (ECJ)...

The Initiative Pro Massivholz (IPM) is currently complaining about shortages of hardwood. Oak wood in particular has been difficult to obtain in recent months. This also makes the production processes for solid wood furniture more difficult. The IPM is highly critical of the export of wood to distant countries: "The trees are felled in this country, shipped to China as roundwood, processed there and then sold in the form of...

In Hamburg, the Department of Urban Development and Housing would like to learn more about the housing needs, housing situation and housing wishes of residents. For this reason, 25,000 randomly selected households are now being sent a questionnaire by mail. In addition, interviews will also be conducted with residents who have moved from the city to the surrounding area. The aim of the surveys is to find out Hamburg's...

The "Digital Prize of the Vogel Foundation Dr. Eckernkamp" has now been awarded to a team led by Prof. Dr. Christian Fischer and PhD student Hannah Drenkard from the University of Applied Sciences Würzburg-Schweinfurt (FHWS). The team is researching the resistance of concrete to chlorides from de-icing salts or seawater. In doing so, Prof. Dr. Christian Fischer and Hannah Drenkard (Faculty of Architecture...

The Federal Institute for Research on Building, Urban Affairs and Spatial Development (BBSR), in collaboration with the University of Stuttgart, has provided answers to the question of which measures can protect residential buildings in Germany against extreme weather events such as flooding, hail and storms. In the brochure "Climate-adapted buildings and properties - recommendations for planners, architects and owners", the...