29. Juni 2023 No extended trade tax deduction for general partner without ... The participation of a limited liability company (GmbH) as general partner in a limited (non-trading) real estate managing partnership (KG) does not entitle the GmbH to an extended deduction of the part of income from the administration and use of own real estate within the meaning of Sec. 9 No. 1 2nd Sentence Trade Tax Act if the GmbH does not have a share in the assets of the KG. The Supreme Tax Court held that the general partner GmbH uses and manages third-party property rather than managing own real estate as presupposed by the statutes. Kategorien: Supreme Tax Court casesSchlagwörter: Extended deduction for trade tax
17. März 2017 No extended trade tax deduction on the disposal of an intere ... Profits arising from the sale of an interest in a partnership are not to be included in the extended trade tax deduction for real estate enterprises. Kategorien: Supreme Tax Court casesSchlagwörter: limited partnership, Extended deduction ...
