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- Title
Hausreinigung und die Folgen für die erweiterte Kürzung gem. § 9 Nr. 1 Satz 2 GewStG; Betreuung von Wohnungsbauten.
- Authors
Stephani, Benjamin
- Abstract
The article discusses the effects of house cleaning on the extended deduction according to § 9 No. 1 sentence 2 GewStG (German Trade Tax Act) and the management of residential buildings. It argues that the cleaning of common areas and pathways to the used premises is part of the management of one's own real estate. However, if tenants pay for cleaning services, these can no longer be attributed to the management of one's own real estate. The decision of the Federal Fiscal Court confirms that the cleaning of the entrance porch and staircase is not sufficient to be considered as management within the meaning of § 9 No. 1 sentence 2 GewStG.
- Subjects
CAMPFIRE (Program); FEDERAL court decisions; PREMISES liability; HOUSE cleaning; REAL property; GERMAN language; PROPERTY; DWELLINGS; REAL estate management
- Publication
FinanzRundschau, 2023, Vol 105, Issue 16, p765
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1051609