04.11.2022 Extension of the deadline for submitting the declaration for ... Certain Federal States have granted a filing extension for the filing of declarations for the determination of the value of real estate for real estate tax purposes. Categories: Official PronouncementsKeywords: Real Estate, real property, tax returns
03.04.2019 Extended trade tax deduction also possible for shareholdings ... Under the extended trade tax deduction, rental income derived by entities whose activities are limited to the administration of their own real property is deductible from the trading income subject to trade tax. The Grand Senate of the Supreme Tax Court held that this trade tax deduction is also available for a commercial GmbH & Co. KG with respect to its interest in a pure asset-management civil law partnership. Categories: Supreme Tax Court casesKeywords: extended trade tax deduction, real estat ...
