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Country Specifics

Contents:
 Information sources for localization
 USA
 Germany
 Italy
 Austria
 Switzerland
 United Kingdom

 SAP AG 2008

© SAP AG RE200 10-1

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Country Specifics: Course Overview Diagram

Course Overview

Summary of the Basics of Course RE010

Contract management

Accounting

Adjustment of conditions

Service Charge Settlement

Sales-Based Contracts and Settlement

Business Integration

Corporate use

Tools

Country Specifics (*)

(*) Not part of the standard course, may not be covered.

 SAP AG 2009

 * This chapter is not part of the standard course and may not be covered

© SAP AG RE200 10-2

0.3
Country Specifics

 You will learn which country-specific functions

have been realized for which countries in
RE-FX under ERP 6.0.
 You can name these country specifics and
describe their range of functions.

 SAP AG 2008

 You can always find current information in SAP Note 771098.

© SAP AG RE200 10-3

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Country Specifics: General Information

 Business real estate management is highly

dependent on legal prerequisites and influences.
 Legislation varies greatly from one country to
another.
 It is possible to make a transfer, such as LUM and
COA, to other countries (new localization) in
customer projects, for example.
 SAP AG integrated country-specific requirements
in RE-FX for certain countries.
 These country-specific functions are incorporated
in the release and maintenance management of
SAP AG.
 872301 Real Estate Localization for Italy

 SAP AG 2008

 SAP Note 771098 describes the general country releases and restrictions. It also has references to
other country-specific notes.

© SAP AG RE200 10-4

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Country Specifics: Current Information

The following SAP notes will always provide you with

the current information related to country-specific
functions:
 771098 countries: RE-FX release restriction
 448973 release compatibility of add-ons in the RE
environment
 443311 technical basics
 953883 Portugal: Localization restriction
 912290 Switzerland: Scope of RE-FX localization
 890267 Austria: Scope of RE-FX localization

 SAP AG 2008

 SAP Note 771098 describes the general country releases and restrictions. It also contains references
to other country-specific notes.

© SAP AG RE200 10-5

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USA: Jurisdiction Code

 SAP AG 2008

 Jurisdiction code regulations apply to all types of rentals.

 The jurisdiction code is a key that describes the tax jurisdiction.
 The jurisdiction code specifies the responsible tax authorities and the amount of tax that is to be
paid.
 Enter the jurisdiction code in the posting parameters of a contract.

© SAP AG RE200 10-6

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USA: FASB 13

Financial Accounting Standards Board, Regulation no. 13

Subject and contents:
 Applies to companies that must present their rental income according to
U.S. GAAP
 Applies to tenants and landlords
 Even affects the areas of “operating lease” and “capital lease”
 Normally, rent payments are stipulated and recorded as continuous
payments (straight-line basis).
 If rent payments are not stipulated as continuous payments, they must be
recorded as continuous payments.

Result:
 It is necessary to convert the stipulated payments to continuous payment
flows.

Scope of SAP Real Estate Management:

 SAP Real Estate Management is designed for the area of operating lease.
 Other rental forms are not included in the scope of functions this solution
offers.

 SAP AG 2008

 Definitions:
 A: Straight-line calculation:
Straight-line calculation describes how rent payments that change during the contract term are
converted into rent payments that stay the same throughout the contract term. In accrual and
deferrals, the difference of the actual (unchanging) amount and of the contractually stipulated
(changing) amount is taken into account.
 B: Capital lease (known in Germany as leasing):
At least one of the following four criteria must be met for the contract to be considered a
capital lease.
1: After the leasing period has expired, the leasing good can be transferred to the ownership of
the leaser, if necessary, in exchange for the commutation payment.
2: The leasing contract contains a purchase option for the leasee upon conclusion of the
contract.
3: The leasing contract is in effect for more than 75% of the estimated duration of
depreciation.
4: The total value for the rent payments intended for the rental period (including service
charges) has been met or is more 90% of the value of the rental object.
5: However, if the beginning of the rental period falls in the last 25% of the duration of
depreciation, this criterion will not considered for classification.

© SAP AG RE200 10-7

  C: Operating lease/renting:
“Short-term” renting
If a capital lease is not present, than an operating lease is used.

© SAP AG RE200 10-8

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USA: FASB 13 – Calculation Examples

Standard situation Rent adjustment (not retroactive)

Contract type: Rental Contract type: Rental

Contract start date: Jan. 01, 2008
Contract end date: Dec. 31, 2008
Contract condition:
€ 1,000 starting Apr. 01, 2008
Sum of payments
€ 9,000 (€ 1,000 x 9 months)
Contract start date: Jan. 01, 2008
Contract end date: Dec. 31, 2008
Increase start date: July 1, 2008
Contract conditions:
€ 1,000 as of Apr. 1, 2007
€ 1,100 as of Apr. 1, 2008
Sum of payments:
Apr. – June: € 1,000/month = € 3,000
July – Dec.: € 1,100/month = € 6,600

Straight-line condition Straight-line conditions

Jan.– Dec.: € 750/month Jan. – June: € 750/month
July – Dec.: € 850/month

 SAP AG 2009

 Additional calculations:
 1: Standard situation:
Sum of rent paid:
€ 1,000 x 9 months = € 9,000

Straight-line condition based on 12 months:

€ 9,000: 12 months = € 750/month
 2: Rent adjustment (not retroactive)
Sum of rent paid:
€ 1,000 x 3 months (April to June) + € 1,100 x 6 months (July to December) = € 9,600

Rent paid up to June 30, 2008:

€ 750/month x 6 months = € 4,500

Residual value of contract after increase:

€ 9,600 - € 4,500 = € 5,100

Straight-line condition for the period prior to the increase (January to June):
€ 750/month compare to calculation example in standard situation

Straight-line condition for the period after the increase (July to December):
€ 5,100/6 months = € 850/month

© SAP AG RE200 10-9

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USA: FASB 13 – System Representation

Procedure: SAP Notes

Import SAP notes
920772 – FASB 13 compliance in RE-FX
952432 – FAS 13 2. version
907742 – Example of implementation for FASB13
925595 – API for reading cash flow entries
874227 – BAdI: RERA_DOC changing RE document data
952434 – Adjustment for program errors (not included in SPs)
Service Packs (SP)
R/3 Enterprise (ECC 4.70) SP11
mySAP ERP 2004 (ECC 5.00) SP12
SAP ERP 2005 (ECC 6.00) SP4

Run Customizing See below for steps 1 to 8

Available as of R/3 Enterprise Financials Extension Set 2.00

The BAdI includes additional conditions and methods that
comply with the straight-line principle.
Implement BAdI The BAdI interface is serviced by SAP and
compatible with upgrades.
The following settings are made:
– Straight-line relevant condition groups
– Selection of pro-rate calculation method
– Selection of starting date and new calculations
 SAP AG 2008

 Customizing procedure:
 Define and create condition types for straight lining.
 Create transaction types for straight lining conditions.
 Assign transaction type to reference flow type.
 Create account symbols for straight line postings.
 Replace account symbols (set accounts for straight line postings).
 Assign transaction types to account symbols (normal and straight line postings).
 Create condition groups and assign conditions (group all straight line conditions in one condition
group).
 Assign contract conditions to straight line conditions.
 Procedure for implementing a BAdI:
 Contract types – Define contract categories relevant to straight lining.
 Straight lining conditions – Create a table that contains the relevant definitions for straight lining
conditions. Change class attribute “MC_CONDTABLE_FAS13” and method “method
_GET_CONDTABLE_FAS13”.
 Determine contract start date – you can use either the field Contract Start or a customer-specific
field to make the definition. This date will be the start date for straight line calculation. The field
must be used as a class attribute.
 Delete the CO assignment.

© SAP AG RE200 10-10

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USA: FASB 13 – New features with EHP 4

 New features for FAS 13 with EHP 4:

 The date of the transfer of possession can be maintained.
 FAS 13 calculations with a calculation period that begins on the date of the
transfer of possession can be mapped
 Before EHP 4, the calculation periods could only begin at the same time as
the contract.

Old FAS 13 calculation

New FAS 13 calculation

Rental payments
of the contract

rent-free time

possession dates
Possession dates

End of Contract
Start date

End of

End of the
Start of the

Rental payment-free time Rental payment-free time

 SAP AG 2009

 The date values for the possession dates (start/end) define the period in which the tenant is allowed
to use the object.
 According to FAS 13 rules, this is the period that should be set for the straight line calculation.
 The start/end dates of an object, an object group or all objects that are assigned to a contract do
not(normally) need to correspond to the start/end dates of the contract.
 EHP 4 provides the RE contract with additional fields for entering the possession dates (start/end).
 The relevant start date for the straight line calculation is the date of the start of possession, and not
the contract start date. The start of possession may be before the contract start date.

© SAP AG RE200 10-11

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Germany: Property Management

 Parcels are related to Business entity

 Business entities, buildings,

and property Heidelberg
Building land
 Land register
register
 Public directories
 Notice of assessment Volume 2
Page 15
 Functional location Property

 Asset

Local subdistrict of
Directories
Heidelberg Notice of
12
Parcel 17 assess-
8
8
13 ment
45
14
Asset
8
9 9
0 91
Functional location

 SAP AG 2008

 SAP ERP 6.0, integrated with flexible real estate management, is a real estate solution SAP
developed for the German market.
 The following master data and contracts are shown:
 Land register
 Land register pages
 Cadaster
 Parcel
 Parcel updates
 Public property registers
 Site contamination
 Easements
 Development plan
 Site protection

© SAP AG RE200 10-12

 Property contracts
 Purchase
 Land lease
 Leasehold
 Easements
 Tax documents
 Assessed values
 Municipal fee notice

© SAP AG RE200 10-13

0.12
Germany: LUM – Data Model

Notice of assessment Official record of change

Basis amount
assessed value Old parcels New parcels

Affected parcels Parcel

APR hierarchy Land register

Cadaster data for
Real estate contract land registers Inscription
Real estate register
Contract type Section I
Equitable owner
Section II
Conditions Rental space BE/PR Section III
Rental space stock
Rental space use
Contract area

Master record asset

(FI-AA)
GIS
Valuation

 SAP AG 2009

 Linking the GIS to the land use management gives you a visualization of the position of the object
and allows you to calculate parcel rent spaces using extraction operations in GIS.
 You can create a link to a a GIS object for the following real estate objects:
 Business entity  GIS business entity
 Property  GIS property
 Building  GIS building
 Parcel  GIS parcel
 Assessed value  GIS assessed value
 Contract  GIS contract area
 Changes to the master data in ERP 6.0 are imported from the GIS. In the process, alphanumeric data
of the parcel and property is also transferred to the GIS. It can be saved again, which allows GIS to
be used in an self-sufficient way.
 Extraction results between parcels and other object classes (contract areas, business entities,
buildings, land, and assessed values) are exported from GIS to ERP 6.0.
 The data records are written into the appropriate tables for parcel rental spaces and the breakdown of
contract areas, which saves you time and effort as you do not have to enter the information
manually.
 You can find more information on LUM in workshop WDELUM.

© SAP AG RE200 10-14

0.13
Germany: Condominium Owners’ Association
Management 1/2
Mandate
Manager company code Mandate company code
Business entity Business entity
Rental Assess-
Apartment 1 agree- Apartment 1 ment
ment contract

Assess-
Apartment 2 ment
contract

Condominium owner company Assess-

code Apartment 3 ment
contract
Business entity
Rental Assess-
Apartment 4 agree- Apartment 4 ment
ment contract

Rental
Assess-
Apartment … agree- Apartment … ment
ment
contract

 SAP AG 2008

 Objects that belong to the managing company are mapped and rented by the company.
 Objects that have a mandate from the condominium owners’ association are entered through the
definition of the mandate in a mandate company code.
 See the reference company code, which acts as a copy template for mandate activation, for creating
the mandate company code.
 If mandates are already related to condominium ownership of different owners, the corresponding
objects are mapped in ONE (condominium owner) company code.
 All identical objects (in different company codes) are linked together.
 You can find more information about COA management in workshop WDEWEG.

© SAP AG RE200 10-15

0.14
Germany: Condominium Owners’ Association
Management 2/2

Additional management processes according to COA:

 Privatizing objects

 Representing the relevant contracts, such as

 Assessment contracts and management contracts

 Carrying out owner settlement

 Creating an annual budget

 Tenant settlement for condominium ownership

 SAP AG 2008

 Privatization
Purchased objects are transferred from the manager company code to the mandate company code.
 Contracts
Assessment contracts and their respective owners are represented in the mandate company code.
Management contracts are mapped in the mandate company code as vendor contracts.
Lease-outs of one’s own objects are represented in the manager company code.
Lease-outs related to condominium ownership are mapped in the condominium owner company
code.
 Owner settlement
You can build up the infrastructure and enter costs in the mandate company code. You can use this to
determine the owner settlement and tenant settlement.
 Annual budget
Annual budgets are created on the settlement units level. Assessments can be adjusted on the basis
of annual budgets.

© SAP AG RE200 10-16

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Italy: Tax Depreciation – Overview

Tax depreciation

 Municipal real estate tax

 Imposta Comunale sugli Immobili
 Registration tax
 Imposta di Registro
 Stamp tax
 Imposta di Bollo
 See SAP Note 872301 for all information about
this topic.

 SAP AG 2008

© SAP AG RE200 10-17

0.16
Italy: Municipal Real Estate Tax 1/2

Municipal tax (Imposta comunale sugli immobili – ICI)

 Italian cadaster objects subject to ICI are represented by
architectural objects with a certain cadaster object type.
 Relationships can be made between ICI cadaster objects and
usage view objects.
 1:N relationships between ICI cadaster objects and usage view
objects can be made through participation groups.
 You can edit and view the data for calculating the ICI tax value
dependent on the calculation type.
 The tax rate depends on the rental status (leased out, not leased
out, related contract with reduced registration tax).

 SAP AG 2008

© SAP AG RE200 10-18

0.17
Italy: Municipal Real Estate Tax 2/2

 Cadaster object history and ICI tax calculation data

history includes various conditions for an object within
a year.
 You can use automatic or manual ICI tax determination
with absolute or relative ICI deductions.
 You can maintain and view the first and second (final)
installment data and installment amounts.
 You can block the first installment amount and the
entire ICI tax rate.
 You can calculate ICI tax (display, carryforward, and
print data: down payment/balance, payment block).

 SAP AG 2008

© SAP AG RE200 10-19

0.18
Italy: Registration Tax

Registration tax (imposta di registro – IRE)

 You can view IRE records for every individual contract
status (create, terminate, renew).
 You can carry out automatic IRE tax determination using
the taxable amount and have the option of adding
registration fees.
 It is possible to calculate the repayment value of the IRE
tax for the contract partner.
 You can block the IRE tax rate.
 You can carry out IRE tax calculation (view and
carryforward data, post repayment, block IRE tax rate).

 SAP AG 2008

© SAP AG RE200 10-20

0.19
Italy: Stamp Tax

Imposta di bollo (IBO)

 Imposta-di-bollo Customizing corresponds to the
contract type and transaction type.
 Imposta di bollo can be automatically generated as
a separate tax line in each individual document
(as long as the sales tax is not specified in the posting
parameters of the real estate contract).

 SAP AG 2008

© SAP AG RE200 10-21

0.20
Austria: Current Occupancy Principle

x 0.02
Key date for current occupancy principle = Dec 31
Rental Tenant From To Days x Meas.amt = Reference Costs
object (usable factor per REC/ RO
space) REC/RO (m²)
RO 1 Mayer Jan 1 Apr 10
Vacancy Apr 11 Apr 18
Smith Apr 19 Dec 31 365 x 100 m² 36,500 730.00
RO 2 Wilde Jan 1 Dec 12 365 x 50 m² 18,250 365.00
RO 3 Vacancy Jan 1 May 2
Olsen May 3 Dec 31 365 x 150 m² 54,750 1095.00
Total Sample:
Reference
Factor:
 109,500  2,190.00
Total costs:
 The system reads the costs of settlement unit (€ 2,190 in the example).
Costs per reference unit and day:
 Total costs/total reference factor (€ 2,190/109,500 = € 0.0200 per m²)
Costs per real estate contract (REC)/rental object (RO):
 Reference factor REC/RU x costs per m²
 SAP AG 2009

 When you are carrying out a settlement using the “current occupancy principle”, you can enter a key
date for determining the settlement receiver. If you do not enter an occupancy contract for this key
date, the settlement result is posted as a vacancy.
 For the measurement type, you can also specify that the calculation should take place for a key date
that was also set during settlement. The measurement amounts determined in this way are then set as
an assessment basis for calculating the settlement result for the entire settlement period.

© SAP AG RE200 10-22

 To be able to use the current occupancy principle, the advance payment must be posted as revenue.
 Current occupancy principle
Activation for every rental object
Calculation of settlement result based on fixed key dates
Key date for settlement receiver, measurement, and service charge key
Calculating the advance payments to be charged (BAdI)
Advance payment as revenue
Advance payment as statistic condition for rental object
Calculation/allocation of non-deductible input tax on all contracts/objects assigned to the key
date
Service charge keys are defined based on project.
Data exchange with settlement company
S-tape = D-tape
Heating costs settlement
Tax rates: 10% hot water, 20% heating

© SAP AG RE200 10-23

0.21
Austria: Main Rent Statement

5
200
Rent reserve
/
Revenue Expenditures rent retirement

 Rental revenue  Maintenance costs

 Advertising revenue  Investment
reimbursement
 Allowances
 Mortgage loan costs
 And so on
 And so on

 SAP AG 2008

 The main rent statement is a comparison of revenue and expenditures in the previous calendar year
to a rental object according to § 20 of the Austrian Tenancy Act (MRG). This statement is a report
that does not only (or only partially) represents the actual revenue and expenditures of the landlord,
but also has fictive revenue and expenditure items.
 This rule should force the owner of the building to form a reserve, which will be used to finance
proper building maintenance and useful improvements.
 The settlement schema includes the main rent statement outline. You can define multiple settlement
schemata for simulations. The settlement is carried out for every year.
 The main rent statement can be created for an individual business entity, building, or several
buildings of a business entity.
 The basis for the valuation approaches in the main rent statement are values updated in controlling.
You can also create correction documents for individual items within a settlement.

© SAP AG RE200 10-24

0.22
Austria: Overview of Available SAP Notes

 SAP Note 890267:

Extent of RE-FX localization for Austria
 SAP Note 1013176:
Correspondence for Austria
 SAP Notes 1013173 and 1013178:
Third-party management and COA
 SAP Note 890267:
Operating costs settlement – current occupancy
principle
 SAP Note 970758 and SP SAPKGPAD07:
Main rent statement

 SAP AG 2008

 Correspondence for Austria:

 Smart form or PDF is possible.
 Scope of delivery
Lease-out
Notice and confirmation of notice
Tenant account sheet
Rent adjustment
Service charge settlement
Main rent statement
Customer invoice
 Third-party management and COA:
 Sales tax on maintenance costs (maintenance reserve) are determined and calculated based on §
31 of the COA.
Proportional determination and posting of sales tax (for every condominium ownership or tax
rates based on usage type) can be carried out, if concrete measures are financed (insofar as
COA considers sales as liable to tax).
Planned for the next SAP Enhancement Package
 Automatic transfer of caretaker and janitorial costs
Using the general interface external data transfer in FI (program RFBIBL00)
© SAP AG RE200 10-25
0.23
Switzerland: Heating Expenses Settlement & Fuel
Consumption Calculation

Master
settlement unit
Con-
Settlement unit Water sumption

Settlement unit Water

Settlement unit Water

5,000 Consumption Costs

liters 2,000
liters

 SAP AG 2008

 Fuel consumption calculation

 In Switzerland, fuel costs are settled according to consumption and not according to what the
tenants purchase.
 A special fuel consumption calculation according to FiFo evaluation procedures was developed
so that you can settle this outside of material management (MM).
 Individual heating expenses settlement
 The data medium exchange was adjusted to country settings in terms of the individual heating
expenses settlement.
 In Switzerland, the settlement is carried out by the owner or management company and not by
the settlement company. Therefore, SAP developed a separate data medium for Switzerland
based on measurement documents.
 According to Swiss law, the external heating expenses settlement imports the meter readings for
individual settlement units so that they can be used to make the settlement.
 A posting in the transfer list is used to determine the opening balance. Purchases are normally
posted afterwards.

© SAP AG RE200 10-26

0.24
Switzerland: Lease-in with POR

Landlord Tenant rental

information agreement

POR
number Rent: CHF 1,000

Debit postings
with POR

POR no. Contract ….

Reading
device

 SAP AG 2008

 POR = Payment Order with Reference number

 In 90% of the cases, the landlord uses a POR to charge rent.
 In this way, the landlord can automatically record incoming payments in a second phase and
automatically balance open items.
 You can use this function to enter the POR invoice reference, submitted by the customer, into the
disbursement document from the debit posting.
 The SAP system offers an additional function for assigning reference numbers from the POR to the
appropriate document from the tenant rental agreement.

© SAP AG RE200 10-27

0.25
Great Britain: Quarter Days – Background

 Quarter days affect the due dates of rent payments.

 Quarter days mark the beginning of each quarter.
 Originally, settlements were carried out on these days.
 These dates were designated as payment due dates for commercial
rental agreements.
 Quarter dates are based on conditions and frequencies in rental
agreements.
 These “regular” frequencies can be set up in all versions of flexible
real estate management.
 Note that you do not need the quarter days function for frequencies
that cover the period lengths of several months, such as for new
Scottish or British quarter days.
 If quarter days are set in a real estate contract, rent must be
calculated and charged for each quarter. Rent is due on the quarter
day related to this period.
 Due dates vary in different regions of Great Britain and Northern
Ireland.
 You can find background information in SAP Note 914067.

 SAP AG 2008

© SAP AG RE200 10-28

0.26
Great Britain: Quarter Days

Lease-out
Cash Flow
Rent: £ 12,000 Condition Starting on Ending on Amount
Frequency term
= Quarter days Rent … Mar 24… £ 3,000
Rent Mar 25… Jun 23… £ 3,000
Rent Jun 24… Sep 28… £ 3,000
Customizing Rent Sep 30… Dec 24… £ 3,000
Number Day Month
1 25 3
2 24 6
3 29 9
4 25 12

 SAP AG 2008

 1. Calculation rules
 The same amount is paid every full period.
 The amount shown above is determined by dividing the annual amount of the condition by the
number of periods (as defined in Customizing).
 In Customizing, you can mark exactly one period to which all rounding differences are added. If
no period is marked, the rounding differences are disregarded as to allow the total amount from
each period to be slightly different from the annual condition amount.
 The due date is set based on the entire period. If periods are split (that is, if the rent amount
changes in a quarter, for example), the due date does not change.
2. Determining due dates for contract conditions
 Quarter days are used for a condition; the corresponding frequency settings are transferred for the
posting parameters. The calculation method used for calculating fixed periods can be carried out
to a certain number of days or for every year.
 Pro-rated calculation
If you want to find the pro-rated amount, the calculation base will always be the number of
days in the relevant period. You can find this amount by taking the total amount for the period
divided by the number of days in the period, multiplied by the number of days in the partial
period for which the condition was used.

© SAP AG RE200 10-29

0.27
Great Britain: Quarter Days – Calculation Rules

The following items are important for quarter days:

 Calculation rules
 Setting due dates
 Special features of pro-rated calculation
 Annual computation
 Usage for service charge settlement and sales-based rent
 Restrictions with:
 Settlement of sales-based rent
 Accruals and deferrals

 SAP AG 2008

 b) Annual computation
 If a calculation is made every year, it is based on the annual amount for each partial period. The
total annual amount is divided by the number of days in the year and multiplied by the number of
days in the partial period. If the partial periods are not found entirely within a leap year, two
partial amounts are calculated.
 3. Using the service charge settlement and sales-based rent
 If advance payments are placed on quarter days and the settlement variant is not based on quarter
days (for example, if you settle at the end of a financial year or calendar year), the advance
payment for the first and last quarter is split proportional to the settlement periods. If the advance
payment frequency and settlement variant do not match, it is necessary to split the payment in
this way (regardless of whether quarter days or another condition frequency is used).
 4. Restrictions
 Sales-based rent
If you are using sales-based rent, the system does not yet allow you to enter the sales report
with a reporting rule for a quarter day period. Sales reports can only be entered for several
days, months, and years.
 b) Accruals and deferrals
If you are calculating accruals and deferrals, always calculate to the exact day, independent of
the calculation method that was selected at the condition type level.

© SAP AG RE200 10-30

0.28
Portugal: Rent Adjustment and Stamp Tax

New Functions Description

Rent Adjustment  On June 28, 2006, a new tenancy law came into place in Portugal. This
introduced new regulations for the rent adjustment.
 The solution provided with EHP 4 using a BAdI contains these changes.
 The BAdI is activated using the enhancement implementation
BADI_RE_XC_PT_RA_CALC and the interface IF_EX_REAJ_ADJUSTMENT.

Stamp Tax  The stamp tax has two reference factors:

 Stamp tax for documents (for specific cases)
 Stamp tax on specific business cases, purchases and sales, lease-ins,
credits etc.
 In the real estate environment, there is a one-time tax that is based on the
contract conditions
 The tax is different depending on the contract case (sales, purchases,
rental etc.). There is an official tax rate table for the calculation.
 The calculation depends on the condition and the condition amount, and
varies greatly.

 SAP AG 2009

© SAP AG RE200 10-31

© SAP AG RE200 10-32