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 casesSchlagwörter: add-back, land tax, property rental, tra ...
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 JusticeSchlagwörter: reverse charge, permanent establishment, ...
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 casesSchlagwörter: VAT waiver, waiver, property rental, ten ...
