Berlin-Brandenburg Fiscal Court, 19 May 2026, 6 K 6055/23—No Extended Trade Tax Deduction This Time for the Joint Leasing of a Freight Elevator and Server Room Cooling

In its ruling of 19 May 2026, the Berlin-Brandenburg Fiscal Court denied the extended trade tax reduction resulting from the co-leasing of business facilities (freight elevator and server room cooling). However, the court ruled that the use of third parties in the management and use of the real property (e.g., through agency services or the complete assumption of a lease agreement) was not considered detrimental.