30. Oktober 2023 Trade tax addback of expenses for the provision of holiday h ... The Supreme Tax Court decided that payments made by a provider of holiday lettings to the respective owners of the holiday homes in order to sublet them himself to travelers may qualify as rental within the meaning of Section 8 No. 1 letter a Trade Tax Act and must in part be added back to the trading profit subject to trade income tax. Kategorien: Supreme Tax Court casesSchlagwörter: trade tax addback, Holiday accomodation, ...
17. November 2020 No trade tax add-back of rental costs allocated to productio ... Rental and lease payments for the use of movable fixed assets are not to be added back to trading profits in accordance with Section 8 No. 1 Letter d Trade Tax Act (TTA), insofar as they are to be attributed to the costs for the production/manufacture of current assets. Kategorien: Tax CourtSchlagwörter: trade tax addback, rental expense, curre ...
