07. November 2023 Joint decrees: Attribution of real estate for the supplement ... On 16 October 2023, the long-awaited joint decrees (issued by the Supreme Tax Authorities of the Federal States) on the attribution of real estate for the purposes of the taxation of share deals (Section 1 (2a) to (3a) RETTA) became available. These adopt the previous case law of the Supreme Tax Court from 1 January 2021 (II R 44/18) and 14 December 2022 (II R 40/20) and illustrate the legal opinion with examples. Kategorien: Official PronouncementsSchlagwörter: Real Estate, real estate transfer tax, R ...
24. Oktober 2022 Trade tax liability of real estate trading partnership not b ... The Supreme Tax Court decided that the actual trade tax liability of a real estate trader arises at the earliest with the conclusion of the purchase agreement for a first property. It is only after the completion of the purchase that he is in a position to offer his services on the market. Kategorien: Supreme Tax Court casesSchlagwörter: Trade Tax Loss Carry-Forward, Real estat ...
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 ...
