24.06.2022 No trade tax addback of rent paid for exhibition space at tr ... There is no addback for trade tax purposes for amounts paid by a German company for grounds used in exhibition halls of trade fairs. The costs for renting such a booth can only lead to an add-back if the exhibition ground would be part of the fixed assets of the exhibiting company and under the assumption that it was owned by the exhibiting company. Categories: Supreme Tax Court casesKeywords: trade tax addback, trade fair
