Suchergebnisse für: `real-estate-enterprises` (4 gefunden)

1. 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 cases

   Schlagwörter: limited partnership, Extended deduction ...
2. 16. November 2025

   No extended trade tax deduction if classic cars are held as ...

   The Supreme Tax Court decided that a secondary (ancillary) activity to the holding and management of own property which is not expressly permitted by Section 9 No. 1 Sentence 2 Trade Tax Act (in the case in dispute: keeping classic cars for the purpose of appreciation of value), can also preclude an extended trade tax deduction even if no income is generated.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: ancillary service, extended trade tax de ...
3. 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 cases

   Schlagwörter: Trade Tax Loss Carry-Forward, Real estat ...
4. 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 Pronouncements

   Schlagwörter: Real Estate, real estate transfer tax, R ...