# 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
If you wish to trade in goods and services within the EU, you must apply for a VAT identification number.
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.
Registration of a beneficiary to correct the land register
For some vehicles or purposes, you may be eligible for a reduction or exemption from vehicle tax if all the requirements are met.
As soon as your vehicle has been registered, you generally have to pay vehicle tax. The amount you have to pay depends on the technical assessment basis of your vehicle.