# Buying, renting and leaseholds
Have you found a good location close to your customers? Property ownership, liens and rights concerning commercial properties are documented in the land register (Grundbuch) or the cadastral register (Liegenschaftsbuch) or cadastral map (Liegenschaftskarte).
To ServicesInformation about Rights & Duties
Foreign special investment funds must submit a declaration of their turnover and distributions so that their tax bases can be determined.
Foreign investment funds that generate taxable income in Germany can, under certain conditions, apply for a status certificate to reduce their tax burden.
Tax-privileged foreign investors in investment funds may, under certain conditions, apply for an exemption certificate for full or partial tax exemption of the investment fund.
If you are a foreign recipient (creditor) of domestic investment income, you may be fully or partially relieved of capital gains tax under certain circumstances.
If you wish to be exempt from German capital gains tax, you can obtain an exemption certificate under certain conditions.
Air carriers are required to register for air traffic tax with the responsible main customs office. Fiscal agents for air carriers must apply for a permit from the responsible main customs office.
If you handle energy products that still have to be taxed, you need a permit. Handling means, among other things, the production, storage, use, distribution or receipt of the energy products.