The Düsseldorf Tax Court had to decide whether, during the years in dispute from 2012 to 2014, losses stemming from the lease of an aircraft could still be considered for tax purposes after the aircraft was sold. The key point was the question whether there was an intention to generate income on the part of the plaintiffs. Unlike the tax office, the tax court ruled in the plaintiff's favor.
The finance ministry has decreed that a Supreme Tax Court judgment calling for profit realisation with the due date of advance payments on engineering contracts shall not be applied except for contracts for architectural and engineering services agreed before August 17, 2009.
The finance ministry has decreed that architects, engineers and construction contractors shall realise their profits in accordance with the agreed progress payments reflecting the degree of contract completion.
