Real Estate Brokerage II

Introduction

Real Estate Brokerage II covers a few particular subject areas within the estate agency business. It is based on Real Estate Brokerage I with an in-depth study of the subject areas farm- and forest properties. Quality assurance of real estate services is also covered in this course.

Course content

1. Agriculture and forestry:
   • Similarities/differences with/from housing transactions
   • Importance of concession/allodium for the sale
   • Designing a property description/prospectus
   • Marketing
   • Contract and accompanying documents
2. Compulsory sale
3. Quality assessment of the estate agent service and ICT regulation - requirements for estate agencies
4. Cultural monument
5. Tax law
   • Tax law regulations and the rules of the Directorate of Taxes on valuation and taxation of real estate.
   • The rules of the Income Tax Act on income taxation of real estate during ownership (direct tax assessment and indirect tax assessment)
   • The income tax rules on taxation of gains and tax allowances for losses incurred in connection with the sale of real estate.
   • Property tax
   • Property value taxation
   • Tax rates used for the various forms of taxation