Commercial real estate trading is when it is planned and focused on the resale of the acquired property or if the purchase is made for the purpose of resale in the same condition or after further work or processing. It may also exist if the planned sale of the real estate is only implemented on the basis of a later decision made after the purchase of the property. Thus, it does not necessarily depend on the original intention of the taxpayer at the time of acquisition of the properties. A commercial real estate transaction can therefore also be present if the intention of a planned sale only arose after the construction of apartments (BFG [Federal Finance Court] 11.6.2018, RV / 1100486/2016).
