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- Title
Pachtvertrag über zu errichtende und vermietende Apartments als gebührenfreier Bestandvertrag.
- Authors
Endfellner, Clemens
- Abstract
The article deals with a lease agreement for the construction of apartments that are intended to be used as an apartment hotel with 134 guest rooms. It discusses whether and to what extent a fee for the existing contract is to be paid for the lease agreement. The tax office temporarily demands a fee based on the turnover-dependent lease, while the BFG applies the exemption provision for residential rental. The lease agreement has a term of 17 years and 6 months, and the rental of the apartments falls under the fee-exempt residential rental.
- Subjects
HOTEL rooms; APARTMENT leasing &; renting; LEASES; APARTMENTS
- Publication
Zeitschrift für Abgaben-, Finanz- und Steuerrecht, 2024, Vol 22, Issue 2, p55
- ISSN
2079-8865
- Publication type
Article
- DOI
10.33196/afs202402005501