• In a capital increase from company funds, the company’s reserves are converted into share capital.
• A capital increase from company funds requires audited and certified annual financial statements.
• The procedure requires the involvement and notarisation by a notary.

• Land subdivision refers to the division of a single property into several separate plots of land.
• In principle, the subdivision of land does not require official approval, although permits may be necessary in certain exceptional cases.
• The most complex and time-consuming step in the subdivision process is the surveying of the newly created plots.

With effect from 31 December 2025, the transitional provisions of Section 48 of the German Condominium Act (Wohnungseigentumsgesetz – WEG) have definitively expired. Since 1 January 2026, the validity of certain legacy provisions vis-à-vis purchasers depends decisively on whether they are registered in the land register. This continues to result in significant practical implications, particularly for property managers.

• The sale of shares in a German limited liability company (GmbH) always requires notarisation (share deal).
• In the case of an asset deal, notarisation is required if real estate, GmbH shares or the business as a whole are transferred.
• Even where notarisation is not legally mandatory, it can be highly advisable to increase legal certainty and enforceability.

• Any contract for the purchase of real estate (whether an apartment, house, or plot of land) must be notarised.
• The notarisation takes place once the parties have reached an agreement on the purchase contract. The contract may still be adjusted during the notarisation process.
• Appointments for notarisation in connection with a real estate purchase can generally be arranged at short notice.

• To delete a land charge, the creditor must grant approval for the deletion, the property owner must consent, and an application must be submitted to the land registry.
• If another loan is to be taken out with the same bank in the near future, for which the land charge will again serve as security, it is advisable not to delete the land charge in order to avoid unnecessary costs.