Ingatlanszerzés

Ingatlanszerzés is a fiscal transaction in which the rights to a property or land are transferred to an entity, usually a company, with the intention of selling the property at a later time. This process is known as a form of financial engineering.

The main goal of ingatlanszerzés is to minimize tax burdens and optimize financial returns. By selling the property rights to a company, the original owner can claim a one-time capital gain, which is then subject to lower tax rates. The tax benefits are achieved because the company pays a profit on the resale of the property, which is taxed at a higher corporate tax rate.

The process involves several steps: first, a company is established, usually with a small initial investment. The company then acquires the property rights from the original owner in exchange for shares or cash. The company then occupies the property, either referring to it or renting it out. Once the company has sufficient profitability, it sells the property, generating a profit.

Ingatlanszerés is often associated with real estate investment, but it can also apply to other types of properties, such as land or industrial sites. The transaction is regulated by laws and the taxation process is subject to specific rules. The financial benefits associated with ingatlanszerés have led to controversy and criticism, as some have seen it as a means to bypass tax obligations or to create artificially inflated profit. However, for the parties involved, this process can lead to capital gains.