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- Title
Beginn der sachlichen Gewerbesteuerpflicht einer grundbesitzverwaltenden Personengesellschaft – erweiterte Kürzung bei Erhalt einer Schlusszahlung anlässlich der Beendigung eines Mietvertrags vor Überlassung des Mietobjekts.
- Authors
Nöcker, G.
- Abstract
The article describes a lawsuit regarding the determination of trade tax for the year 2015. The plaintiff is a property-managing partnership that engages in asset management activities. The tax office initially granted an extended reduction of trade tax but later changed the trade tax assessment amount. The tax court ruled in favor of the plaintiff, and the tax office's appeal was unsuccessful. It was determined that the plaintiff is entitled to the extended reduction according to § 9 No. 1 sentence 2 of the Trade Tax Act. The renovation measures carried out do not constitute commercial rental activities. A payment within the framework of a lease agreement was considered income from the use and management of own real estate. The tax court also determined that no co-leasing of operating fixtures had taken place.
- Subjects
GERMANY; GMBH &; Co. KG; REAL estate management; REAL estate business; TAX courts; ACTIONS &; defenses (Law); TAX cuts; ASSET management; TAX deductions; LEGAL judgments; LEASES
- Publication
FinanzRundschau, 2023, Vol 105, Issue 19, p904
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051907