Schlagwörter: rental (4 gefunden)

  1. 19. Oktober 2025

    Supreme Tax Court defines tax principles for rental of holid ...

    In a most recent decision, the Supreme Tax Court held that a residential apartment that is rented exclusively to tourist guests and is kept available for this purpose during the rest of the year is generally to be recognized for tax purposes. It can generally be assumed that the taxpayer intends to generate a surplus income if the rental period does not fall significantly (i.e., by at least 25%) below the usual local rental period for residential apartments.

    Kategorien: Supreme Tax Court cases
    Schlagwörter: rental, Holiday accomodation
  2. 13. März 2023

    Rental of movable living containers subject to reduced VAT r ...

    The reduced Value Added Tax (VAT) rate does not only apply to the rental of land and the buildings fixed to it, but also in general to the rental of living and sleeping quarters by an entrepreneur for the short-term accommodation of strangers. According to the Supreme Tax Court this also includes the renting of non-stationary living containers to harvesters (seasonal workers).

    Kategorien: Supreme Tax Court cases
    Schlagwörter: reduced rate VAT, rental

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Björn Viebrock

Björn Viebrock

Partner
Düsseldorf

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