Schlagwörter: property rental (7 gefunden)

1. 31. August 2025

   Tax treatment of marital lease with part of rent paid into j ...

   The Supreme Tax Court decided that rental agreements between spouses are not generally considered as “fictitious transactions” even if the rental payments are returned to the business via intra-family money accounts (cycles).

   Kategorien: Supreme Tax Court cases

   Schlagwörter: property rental, family business
2. 10. März 2025

   No domestic residency in case of rental of German property

   The Münster Tax Court has rejected an earlier decree of the Federal Ministry of Finance according to which entrepreneurs based abroad who own a rented property located in Germany are treated as being resident in Germany if the otherwise exempt rentals are subject to VAT by way of a waiver pursuant to Section 9 VAT Act.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: permanent establishment (PE), property r ...
3. 20. November 2023

   No tax savings from rental of luxury properties

   If a property with more than 250 square meters of living space is rented, losses incurred as a result of the rental cannot necessarily be offset against taxable income of the taxpayer. This was decided by the Supreme Tax Court in a case of rentals within the family.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: property rental, losses
4. 09. Mai 2023

   ECJ: Rental of equipment and machinery in connection with VA ...

   Following a request for a preliminary ruling from the German Supreme Tax Court, the ECJ decided that the VAT exemption in connection with the letting of immovable property as provided in Article 135 of the VAT Directive may also apply to the letting of permanently installed equipment and machinery where that letting constitutes a supply ancillary to a principal supply of the lease of a building and if it constitutes from an economic point of view one single supply.

   Kategorien: European Court of Justice

   Schlagwörter: ancillary service, VAT Exemption, proper ...
5. 27. April 2022

   Land tax charged to lessee is part of rent and subject to tr ...

   In a recently published decision, the German Supreme Tax Court held that land tax owed by the landlord but contractually passed on to the lessee is part of the rent and must therefore be added back in part to trading income subject to trade income tax.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: add-back, land tax, property rental, tra ...
6. 08. Juli 2021

   VAT: No permanent establishment in case of property rental

   The European Court of Justice (ECJ) ruled that the reverse charge is applicable to the leasing of real property located in Austria because the Jersey based lessor, in lieu of own local staff to perform services relating to the letting, does not have a permanent establishment (fixed place of business) in Austria.

   Kategorien: European Court of Justice

   Schlagwörter: reverse charge, permanent establishment ...
7. 23. Juli 2014

   Waiver of VAT exemption on property rentals can be by room

   The Supreme Tax Court has held that the VAT exemption waiver on property rentals presupposes that the tenant can clearly separate the area used for taxable turnover from that used for tax-free activity, but the separation does not have to be documented by separate contract.

   Kategorien: Supreme Tax Court cases

   Schlagwörter: VAT waiver, waiver, property rental, ten ...