Tax & Legal

Current developments and relevant innovations in the subject area of taxes & law in English.

Categories: All (1 found)

  1. 16.11.2025

    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.

    Categories: Supreme Tax Court cases
    Keywords: ancillary service, extended trade tax de ...

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