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Luxury goods as items of daily use in the context of private sales transactions

Original: “Luxusgüter als Gegenstände des täglichen Gebrauchs im Kontext privater Veräußerungsgeschäfte”

Even a rented high-priced commodity or luxury item can be an object of daily use, the sale of which remains income tax-free even within the speculation period. This was decided by the Federal Fiscal Court (BFH) in its ruling of January 27, 2026 (IX R 4/25), published on February 24, 2026.

in: DER BETRIEB Steuerboard, www.der-betrieb.de, March 4, 2026
Authors: Caroline Ruschen
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