{"id":15841,"date":"2026-08-26T15:25:13","date_gmt":"2026-08-26T15:25:13","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=15841"},"modified":"2026-08-27T08:14:52","modified_gmt":"2026-08-27T08:14:52","slug":"immobilier","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/real-estate\/","title":{"rendered":"immobilier"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"15841\" class=\"elementor elementor-15841\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-93c4892 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93c4892\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-265a472\" data-id=\"265a472\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f2b3a6 elementor-widget elementor-widget-html\" data-id=\"8f2b3a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n.taxrep-us-de-real-estate,\r\n.taxrep-us-de-real-estate * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-real-estate {\r\n  --ture-navy: #0e2942;\r\n  --ture-navy-light: #173c5d;\r\n  --ture-blue: #2b6f97;\r\n  --ture-blue-soft: #eaf3f8;\r\n  --ture-red: #d94141;\r\n  --ture-red-soft: #fbecec;\r\n  --ture-text: #1c2b38;\r\n  --ture-muted: #617181;\r\n  --ture-line: #dbe3e8;\r\n  --ture-soft: #f4f7f9;\r\n  --ture-white: #ffffff;\r\n  --ture-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --ture-width: 1180px;\r\n\r\n  color: var(--ture-text);\r\n  font-family: Inter, ui-sans-serif, -apple-system, BlinkMacSystemFont,\r\n    \"Segoe UI\", Roboto, Helvetica, Arial, sans-serif;\r\n  line-height: 1.65;\r\n  -webkit-font-smoothing: antialiased;\r\n}\r\n\r\n.taxrep-us-de-real-estate a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.ture-wrap {\r\n  width: min(calc(100% - 40px), var(--ture-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.ture-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.ture-section-soft {\r\n  background: var(--ture-soft);\r\n}\r\n\r\n.ture-eyebrow {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 10px;\r\n  margin: 0 0 15px;\r\n  color: var(--ture-blue);\r\n  font-size: 0.82rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.12em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.ture-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--ture-red);\r\n}\r\n\r\n.taxrep-us-de-real-estate h1,\r\n.taxrep-us-de-real-estate h2,\r\n.taxrep-us-de-real-estate h3 {\r\n  margin-top: 0;\r\n  color: var(--ture-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-real-estate h1 {\r\n  max-width: 950px;\r\n  margin-bottom: 22px;\r\n  font-size: clamp(2.7rem, 5vw, 4.8rem);\r\n}\r\n\r\n.taxrep-us-de-real-estate h2 {\r\n  margin-bottom: 18px;\r\n  font-size: clamp(2rem, 3.2vw, 3rem);\r\n}\r\n\r\n.taxrep-us-de-real-estate h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-real-estate p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.ture-lead {\r\n  max-width: 880px;\r\n  color: #42596e;\r\n  font-size: clamp(1.08rem, 1.8vw, 1.28rem);\r\n}\r\n\r\n\/* HERO *\/\r\n\r\n.ture-hero {\r\n  position: relative;\r\n  overflow: hidden;\r\n  padding: 94px 0 78px;\r\n  background:\r\n    radial-gradient(\r\n      circle at 88% 17%,\r\n      rgba(43, 111, 151, 0.18),\r\n      transparent 24%\r\n    ),\r\n    radial-gradient(\r\n      circle at 75% 80%,\r\n      rgba(217, 65, 65, 0.08),\r\n      transparent 20%\r\n    ),\r\n    linear-gradient(135deg, #ffffff 0%, #f4f8fb 68%, #edf4f7 100%);\r\n}\r\n\r\n.ture-hero::after {\r\n  content: \"US \u00d7 DE\";\r\n  position: absolute;\r\n  right: 2vw;\r\n  bottom: -8px;\r\n  color: rgba(14, 41, 66, 0.038);\r\n  font-size: clamp(5rem, 13vw, 10.5rem);\r\n  font-weight: 900;\r\n  line-height: 1;\r\n  pointer-events: none;\r\n}\r\n\r\n.ture-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.ture-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--ture-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.ture-breadcrumb span:not(:last-child)::after {\r\n  content: \"\u203a\";\r\n  margin-left: 7px;\r\n  color: #98a5af;\r\n}\r\n\r\n.ture-jump-nav {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 10px;\r\n  margin-top: 31px;\r\n}\r\n\r\n.ture-jump-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  min-height: 42px;\r\n  padding: 9px 16px;\r\n  border: 1px solid #b8c6d0;\r\n  border-radius: 999px;\r\n  background: rgba(255, 255, 255, 0.86);\r\n  color: var(--ture-navy);\r\n  font-size: 0.92rem;\r\n  font-weight: 730;\r\n  transition:\r\n    transform 0.18s ease,\r\n    border-color 0.18s ease,\r\n    background 0.18s ease;\r\n}\r\n\r\n.ture-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--ture-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.ture-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.ture-intro strong {\r\n  color: var(--ture-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.ture-topic-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 42px;\r\n}\r\n\r\n.ture-topic-card {\r\n  position: relative;\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  padding: 29px;\r\n  border: 1px solid var(--ture-line);\r\n  border-radius: 20px;\r\n  background: var(--ture-white);\r\n  box-shadow: 0 8px 24px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease,\r\n    border-color 0.2s ease;\r\n}\r\n\r\n.ture-topic-card::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  top: 0;\r\n  left: 0;\r\n  width: 100%;\r\n  height: 5px;\r\n  background: var(--ture-blue);\r\n}\r\n\r\n.ture-topic-card:nth-child(2n)::before {\r\n  background: var(--ture-red);\r\n}\r\n\r\n.ture-topic-card:nth-child(4n)::before {\r\n  background: var(--ture-navy);\r\n}\r\n\r\n.ture-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--ture-shadow);\r\n}\r\n\r\n.ture-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--ture-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.ture-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--ture-muted);\r\n}\r\n\r\n.ture-card-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 8px;\r\n  margin-top: auto;\r\n  color: var(--ture-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.ture-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.ture-topic-card:hover .ture-card-link::after,\r\n.ture-situation-card:hover .ture-card-link::after,\r\n.ture-article-card:hover .ture-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.ture-system-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) minmax(340px, 0.8fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  margin-top: 50px;\r\n  padding: 36px;\r\n  border: 1px solid var(--ture-line);\r\n  border-radius: 20px;\r\n  background: var(--ture-white);\r\n}\r\n\r\n.ture-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.ture-system-points {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.ture-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--ture-muted);\r\n}\r\n\r\n.ture-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--ture-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.ture-situation-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.ture-situation-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 28px;\r\n  border: 1px solid var(--ture-line);\r\n  border-radius: 18px;\r\n  background: var(--ture-white);\r\n  box-shadow: 0 8px 22px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.ture-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--ture-shadow);\r\n}\r\n\r\n.ture-situation-card p {\r\n  color: var(--ture-muted);\r\n}\r\n\r\n.ture-tags {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin: 2px 0 22px;\r\n}\r\n\r\n.ture-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--ture-blue-soft);\r\n  color: var(--ture-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.ture-article-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.ture-article-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  border: 1px solid var(--ture-line);\r\n  border-radius: 18px;\r\n  background: var(--ture-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.ture-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--ture-shadow);\r\n}\r\n\r\n.ture-article-accent {\r\n  height: 6px;\r\n  background: var(--ture-blue);\r\n}\r\n\r\n.ture-article-card:nth-child(3n + 1) .ture-article-accent {\r\n  background: var(--ture-red);\r\n}\r\n\r\n.ture-article-card:nth-child(3n + 3) .ture-article-accent {\r\n  background: var(--ture-navy);\r\n}\r\n\r\n.ture-article-body {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 26px;\r\n}\r\n\r\n.ture-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--ture-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.07em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.ture-article-body p {\r\n  color: var(--ture-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.ture-search-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) auto;\r\n  gap: 30px;\r\n  align-items: center;\r\n  margin-top: 45px;\r\n  padding: 31px 34px;\r\n  border: 1px solid var(--ture-line);\r\n  border-radius: 18px;\r\n  background: var(--ture-blue-soft);\r\n}\r\n\r\n.ture-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.ture-tool-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.1fr) minmax(280px, 0.9fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  padding: 44px;\r\n  border-radius: 24px;\r\n  background:\r\n    linear-gradient(\r\n      130deg,\r\n      rgba(255, 255, 255, 0.08),\r\n      transparent 52%\r\n    ),\r\n    var(--ture-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.ture-tool-box h2,\r\n.ture-tool-box p {\r\n  color: var(--ture-white);\r\n}\r\n\r\n.ture-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.ture-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.ture-tool-link {\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n  gap: 15px;\r\n  padding: 13px 16px;\r\n  border: 1px solid rgba(255, 255, 255, 0.22);\r\n  border-radius: 12px;\r\n  color: var(--ture-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.ture-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.ture-button {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  min-height: 50px;\r\n  padding: 13px 23px;\r\n  border-radius: 999px;\r\n  background: var(--ture-navy);\r\n  color: var(--ture-white) !important;\r\n  font-weight: 780;\r\n  white-space: nowrap;\r\n  box-shadow: 0 12px 26px rgba(14, 41, 66, 0.16);\r\n}\r\n\r\n.ture-button-alt {\r\n  background: var(--ture-blue);\r\n}\r\n\r\n.ture-contact {\r\n  text-align: center;\r\n}\r\n\r\n.ture-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--ture-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .ture-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .ture-situation-grid,\r\n  .ture-article-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .ture-system-box,\r\n  .ture-tool-box,\r\n  .ture-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .ture-wrap {\r\n    width: min(calc(100% - 28px), var(--ture-width));\r\n  }\r\n\r\n  .ture-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .ture-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .ture-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .ture-topic-grid,\r\n  .ture-situation-grid,\r\n  .ture-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .ture-system-box,\r\n  .ture-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .ture-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-real-estate .ture-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.ture-topic-kicker {\r\n  display: inline-flex;\r\n  margin-bottom: 13px;\r\n  padding: 6px 11px;\r\n  border-radius: 999px;\r\n  background: var(--ture-blue-soft);\r\n  color: var(--ture-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.ture-two-col {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.2fr) minmax(300px, .8fr);\r\n  gap: 44px;\r\n  align-items: start;\r\n}\r\n\r\n.ture-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--ture-line);\r\n  border-radius: 18px;\r\n  background: var(--ture-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.ture-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.ture-side-list {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.ture-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--ture-muted);\r\n}\r\n\r\n.ture-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--ture-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.ture-step-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4,minmax(0,1fr));\r\n  gap: 20px;\r\n  margin-top: 38px;\r\n}\r\n\r\n.ture-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--ture-line);\r\n  border-radius: 18px;\r\n  background: var(--ture-white);\r\n}\r\n\r\n.ture-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--ture-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.ture-step p {\r\n  margin-bottom: 0;\r\n  color: var(--ture-muted);\r\n}\r\n\r\n.ture-question-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(2,minmax(0,1fr));\r\n  gap: 18px;\r\n  margin-top: 36px;\r\n}\r\n\r\n.ture-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--ture-line);\r\n  border-radius: 16px;\r\n  background: var(--ture-white);\r\n}\r\n\r\n.ture-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.ture-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--ture-muted);\r\n}\r\n\r\n.ture-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--ture-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--ture-blue-soft);\r\n}\r\n\r\n.ture-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.ture-sister {\r\n  display: grid;\r\n  grid-template-columns: minmax(0,1fr) auto;\r\n  gap: 28px;\r\n  align-items: center;\r\n  margin-top: 38px;\r\n  padding: 29px 32px;\r\n  border: 1px solid var(--ture-line);\r\n  border-radius: 18px;\r\n  background: var(--ture-white);\r\n}\r\n\r\n.ture-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--ture-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .ture-step-grid {\r\n    grid-template-columns: repeat(2,minmax(0,1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .ture-two-col,\r\n  .ture-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .ture-step-grid,\r\n  .ture-question-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n<\/style>\r\n\r\n\r\n\r\n\r\n\r\n\r\n<div class=\"taxrep-us-de-real-estate\">\r\n\r\n  <section class=\"ture-hero\">\r\n    <div class=\"ture-wrap ture-hero-content\">\r\n      <div class=\"ture-breadcrumb\" aria-label=\"Fil d&#039;Ariane\">\r\n        <span><a href=\"\/fr\/\">Accueil<\/a><\/span>\r\n        <span><a href=\"\/fr\/united-states-germany\/\">\u00c9tats-Unis-Allemagne<\/a><\/span>\r\n        <span>Immobilier<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"ture-eyebrow\">\u00c9tats-Unis-Allemagne<\/p>\r\n      <h1>Immobilier<\/h1>\r\n\r\n      <p class=\"ture-lead\">\r\n        U.S.\u2013Germany real-estate taxation depends on where the property is located,\r\n        where the owner is resident, whether the property is rented or personally\r\n        used, and whether it is held directly or through an entity. Rental income,\r\n        depreciation, financing, sales and foreign tax credits often require\r\n        separate calculations in both countries.\r\n      <\/p>\r\n\r\n      <nav class=\"ture-jump-nav\" aria-label=\"Sections de page\">\r\n        <a class=\"ture-jump-link\" href=\"#overview\">Vue d'ensemble<\/a>\r\n        <a class=\"ture-jump-link\" href=\"#situations\">Typical Situations<\/a>\r\n        <a class=\"ture-jump-link\" href=\"#questions\">Questions cl\u00e9s<\/a>\r\n        <a class=\"ture-jump-link\" href=\"#articles\">Articles<\/a>\r\n        <a class=\"ture-jump-link\" href=\"#related\">Related Topics<\/a>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"ture-section\">\r\n    <div class=\"ture-wrap\">\r\n      <div class=\"ture-two-col\">\r\n        <div class=\"ture-intro\">\r\n          <p class=\"ture-eyebrow\">Vue d'ensemble<\/p>\r\n          <h2>Property taxation follows the property \u2014 but residence still matters<\/h2>\r\n\r\n          <p class=\"ture-lead\">\r\n            Real estate is strongly connected to the country where it is located.\r\n            At the same time, the owner's country of residence can also tax rental\r\n            income or gains and provide treaty or foreign-tax-credit relief.\r\n          <\/p>\r\n\r\n          <p>\r\n            A proper cross-border analysis therefore separates source-country\r\n            taxation from residence-country taxation and then reconciles the two.\r\n            The same property may also produce different depreciation, expense and\r\n            gain calculations in the U.S. and Germany.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"ture-side-box\">\r\n          <h3>Core issues<\/h3>\r\n          <ul class=\"ture-side-list\">\r\n            <li>U.S. property owned by a German resident<\/li>\r\n            <li>German property owned by a U.S. taxpayer<\/li>\r\n            <li>Rental income and expenses<\/li>\r\n            <li>Depreciation differences<\/li>\r\n            <li>Sale and capital gains<\/li>\r\n            <li>Cr\u00e9dits d'imp\u00f4ts \u00e9trangers<\/li>\r\n            <li>Primary residence<\/li>\r\n            <li>LLC or other holding structures<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"ture-sister\">\r\n        <div>\r\n          <h3>German tax perspective<\/h3>\r\n          <p>\r\n            The German TaxRep counterpart focuses on German residence-country\r\n            taxation of U.S. real estate and German property held by U.S. taxpayers.\r\n          <\/p>\r\n        <\/div>\r\n        <a class=\"ture-button ture-button-alt\"\r\n           href=\"https:\/\/taxrep.de\/fachwissen\/deutschland-usa\/immobilien\/\">\r\n          Une perspective allemande ouverte\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"situations\" class=\"ture-section ture-section-soft\">\r\n    <div class=\"ture-wrap\">\r\n      <p class=\"ture-eyebrow\">Typical Situations<\/p>\r\n      <h2>Common U.S.\u2013Germany real-estate scenarios<\/h2>\r\n\r\n      <div class=\"ture-situation-grid\">\r\n\r\n        <article class=\"ture-situation-card\">\r\n          <h3>Keeping a U.S. home after moving to Germany<\/h3>\r\n          <p>\r\n            Personal use, rental conversion, depreciation and later sale all\r\n            change the cross-border tax analysis.\r\n          <\/p>\r\n          <div class=\"ture-tags\"><span class=\"ture-tag\">U.S. property<\/span><span class=\"ture-tag\">German resident<\/span><\/div>\r\n          <a class=\"ture-card-link\" href=\"\/fr\/united-states-germany\/home-us-after-moving-germany\/\">Open scenario<\/a>\r\n        <\/article>\r\n\r\n        <article class=\"ture-situation-card\">\r\n          <h3>U.S. rental property while resident in Germany<\/h3>\r\n          <p>\r\n            Rental income can be reported in both countries, with separate rules\r\n            for expenses, depreciation and foreign tax relief.\r\n          <\/p>\r\n          <div class=\"ture-tags\"><span class=\"ture-tag\">Revenus locatifs<\/span><span class=\"ture-tag\">FTC<\/span><\/div>\r\n          <a class=\"ture-card-link\" href=\"\/fr\/united-states-germany\/us-rental-property-german-resident\/\">Open scenario<\/a>\r\n        <\/article>\r\n\r\n        <article class=\"ture-situation-card\">\r\n          <h3>German property owned by a U.S. taxpayer<\/h3>\r\n          <p>\r\n            German rental or sale income may also remain reportable in the U.S.,\r\n            depending on the taxpayer's U.S. status.\r\n          <\/p>\r\n          <div class=\"ture-tags\"><span class=\"ture-tag\">German property<\/span><span class=\"ture-tag\">U.S. taxpayer<\/span><\/div>\r\n          <a class=\"ture-card-link\" href=\"\/fr\/united-states-germany\/german-property-us-taxpayer\/\">Open scenario<\/a>\r\n        <\/article>\r\n\r\n        <article class=\"ture-situation-card\">\r\n          <h3>Selling U.S. real estate after moving to Germany<\/h3>\r\n          <p>\r\n            U.S. gain, German treatment, prior home use and foreign tax credits\r\n            should be reviewed before the sale closes.\r\n          <\/p>\r\n          <div class=\"ture-tags\"><span class=\"ture-tag\">Sale<\/span><span class=\"ture-tag\">Capital gain<\/span><\/div>\r\n          <a class=\"ture-card-link\" href=\"\/fr\/united-states-germany\/us-real-estate-sale-german-resident\/\">Open scenario<\/a>\r\n        <\/article>\r\n\r\n        <article class=\"ture-situation-card\">\r\n          <h3>Primary residence in one country, property in the other<\/h3>\r\n          <p>\r\n            Principal-residence relief, treaty allocation and local property rules\r\n            may interact differently in the U.S. and Germany.\r\n          <\/p>\r\n          <div class=\"ture-tags\"><span class=\"ture-tag\">Home sale<\/span><span class=\"ture-tag\">Residence<\/span><\/div>\r\n          <a class=\"ture-card-link\" href=\"\/fr\/united-states-germany\/primary-residence-us-germany\/\">Open scenario<\/a>\r\n        <\/article>\r\n\r\n        <article class=\"ture-situation-card\">\r\n          <h3>Property held through an LLC or company<\/h3>\r\n          <p>\r\n            Entity classification can differ between the U.S. and Germany and can\r\n            affect income tax, reporting and sale treatment.\r\n          <\/p>\r\n          <div class=\"ture-tags\"><span class=\"ture-tag\">LLC<\/span><span class=\"ture-tag\">Holding structure<\/span><\/div>\r\n          <a class=\"ture-card-link\" href=\"\/fr\/united-states-germany\/real-estate-llc-germany-tax\/\">Open scenario<\/a>\r\n        <\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"questions\" class=\"ture-section\">\r\n    <div class=\"ture-wrap\">\r\n      <p class=\"ture-eyebrow\">Questions cl\u00e9s<\/p>\r\n      <h2>What needs to be coordinated?<\/h2>\r\n\r\n      <div class=\"ture-question-grid\">\r\n\r\n        <div class=\"ture-question-card\">\r\n          <h3>Who has the first taxing right?<\/h3>\r\n          <p>\r\n            Real-estate income is strongly tied to the country where the property\r\n            is located, but residence-country taxation can still apply.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"ture-question-card\">\r\n          <h3>How is depreciation calculated?<\/h3>\r\n          <p>\r\n            U.S. and German depreciation methods, basis and useful lives can\r\n            differ, so one country's tax return should not simply be copied into the other.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"ture-question-card\">\r\n          <h3>Which expenses are deductible?<\/h3>\r\n          <p>\r\n            Interest, repairs, management fees, taxes and other costs should be\r\n            classified separately under U.S. and German rules.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"ture-question-card\">\r\n          <h3>How is a later sale taxed?<\/h3>\r\n          <p>\r\n            Capital-gain calculations, prior depreciation and principal-residence\r\n            rules may produce different results in the two countries.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"ture-question-card\">\r\n          <h3>How is double taxation relieved?<\/h3>\r\n          <p>\r\n            Treaty provisions and foreign tax credits must be matched to the\r\n            income type, timing and country of source.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"ture-question-card\">\r\n          <h3>Does the holding structure matter?<\/h3>\r\n          <p>\r\n            Direct ownership, LLCs, partnerships and corporations can produce\r\n            materially different tax and reporting outcomes.\r\n          <\/p>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"articles\" class=\"ture-section ture-section-soft\">\r\n    <div class=\"ture-wrap\">\r\n      <p class=\"ture-eyebrow\">Guides techniques<\/p>\r\n      <h2>Real-estate topics to explore in more detail<\/h2>\r\n\r\n      <div class=\"ture-article-grid\">\r\n\r\n        <article class=\"ture-article-card\"><div class=\"ture-article-accent\"><\/div><div class=\"ture-article-body\">\r\n          <div class=\"ture-article-meta\">Rental Property<\/div>\r\n          <h3>U.S. Rental Property for a German Resident<\/h3>\r\n          <p>Rental income, expenses, depreciation and U.S.\u2013German return coordination.<\/p>\r\n          <a class=\"ture-card-link\" href=\"\/fr\/united-states-germany\/us-rental-property-german-resident\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"ture-article-card\"><div class=\"ture-article-accent\"><\/div><div class=\"ture-article-body\">\r\n          <div class=\"ture-article-meta\">Sale<\/div>\r\n          <h3>Sale of U.S. Real Estate by a German Resident<\/h3>\r\n          <p>Gain calculation, German taxation, foreign tax credits and documentation.<\/p>\r\n          <a class=\"ture-card-link\" href=\"\/fr\/united-states-germany\/us-real-estate-sale-german-resident\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"ture-article-card\"><div class=\"ture-article-accent\"><\/div><div class=\"ture-article-body\">\r\n          <div class=\"ture-article-meta\">German Property<\/div>\r\n          <h3>German Real Estate for a U.S. Taxpayer<\/h3>\r\n          <p>German rental and sale income in the U.S. tax system.<\/p>\r\n          <a class=\"ture-card-link\" href=\"\/fr\/united-states-germany\/german-property-us-taxpayer\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"ture-article-card\"><div class=\"ture-article-accent\"><\/div><div class=\"ture-article-body\">\r\n          <div class=\"ture-article-meta\">Foreign Tax Credits<\/div>\r\n          <h3>Foreign Tax Credits for Real Estate<\/h3>\r\n          <p>Coordinating tax paid in the property country with residence-country tax.<\/p>\r\n          <a class=\"ture-card-link\" href=\"\/fr\/united-states-germany\/foreign-tax-credit-real-estate\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"ture-article-card\"><div class=\"ture-article-accent\"><\/div><div class=\"ture-article-body\">\r\n          <div class=\"ture-article-meta\">Depreciation<\/div>\r\n          <h3>U.S. vs. German Depreciation<\/h3>\r\n          <p>Why basis, useful life and annual deductions can diverge across the two systems.<\/p>\r\n          <a class=\"ture-card-link\" href=\"\/fr\/united-states-germany\/us-germany-real-estate-depreciation\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"ture-article-card\"><div class=\"ture-article-accent\"><\/div><div class=\"ture-article-body\">\r\n          <div class=\"ture-article-meta\">Holding Structures<\/div>\r\n          <h3>LLCs and Cross-Border Property Ownership<\/h3>\r\n          <p>Entity classification, reporting and tax consequences of indirect ownership.<\/p>\r\n          <a class=\"ture-card-link\" href=\"\/fr\/united-states-germany\/real-estate-llc-germany-tax\/\">Lire le guide<\/a>\r\n        <\/div><\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"related\" class=\"ture-section\">\r\n    <div class=\"ture-wrap\">\r\n      <p class=\"ture-eyebrow\">Related Topics<\/p>\r\n      <h2>Real estate rarely stands alone<\/h2>\r\n\r\n      <div class=\"ture-topic-grid\">\r\n\r\n        <a class=\"ture-topic-card\" href=\"\/fr\/united-states-germany\/residency-moving\/\">\r\n          <div class=\"ture-topic-number\">01<\/div>\r\n          <h3>R\u00e9sidence et d\u00e9m\u00e9nagement<\/h3>\r\n          <p>Residence changes can alter how property income and gains are taxed.<\/p>\r\n          <span class=\"ture-card-link\">Explore residency<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"ture-topic-card\" href=\"\/fr\/united-states-germany\/investments-withholding-taxes\/\">\r\n          <div class=\"ture-topic-number\">03<\/div>\r\n          <h3>Placements et retenues \u00e0 la source<\/h3>\r\n          <p>Foreign tax credits and other investment-income coordination.<\/p>\r\n          <span class=\"ture-card-link\">Explore investments<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"ture-topic-card\" href=\"\/fr\/united-states-germany\/businesses-ownership-interests\/\">\r\n          <div class=\"ture-topic-number\">04<\/div>\r\n          <h3>Entreprises et participations<\/h3>\r\n          <p>LLCs, partnerships and companies used to hold property.<\/p>\r\n          <span class=\"ture-card-link\">Explore businesses<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"ture-topic-card\" href=\"\/fr\/united-states-germany\/tax-returns-reporting\/\">\r\n          <div class=\"ture-topic-number\">08<\/div>\r\n          <h3>D\u00e9clarations fiscales et rapports<\/h3>\r\n          <p>Coordinating U.S. and German annual filings.<\/p>\r\n          <span class=\"ture-card-link\">Explorer les rapports<\/span>\r\n        <\/a>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"ture-section ture-section-soft\">\r\n    <div class=\"ture-wrap ture-contact\">\r\n      <p class=\"ture-eyebrow\">U.S.\u2013Germany Real Estate Tax<\/p>\r\n      <h2>Owning property across the United States and Germany?<\/h2>\r\n      <p>\r\n        We can coordinate rental income, depreciation, expenses, sales, foreign\r\n        tax credits and the tax consequences of cross-border ownership structures.\r\n      <\/p>\r\n      <a class=\"ture-button\" href=\"\/fr\/contact\/\">Discuss your real-estate situation<\/a>\r\n    <\/div>\r\n  <\/section>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Home United States\u2013Germany Real Estate United States\u2013Germany Real Estate U.S.\u2013Germany real-estate taxation depends on where the property is located, where the owner is resident, whether the property is rented or personally used, and whether it is held directly or through an entity. Rental income, depreciation, financing, sales and foreign tax credits often require separate calculations [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":15689,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"class_list":["post-15841","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Aargau Tax Service for Businesses and Individuals<\/title>\n<meta name=\"description\" content=\"Explore the Aargau Tax Service for comprehensive solutions in income, wealth, and business tax for your unique needs.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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