· Insight

New de minimis limits for extended trade tax reduction

Original: “Neue Bagatellgrenzen bei der erweiterten Gewerbesteuerkürzung”

As a result of a change in the law, real estate companies will now be allowed to offer ancillary rental services in addition to exclusive rental within narrowly defined harmlessness limits from the 2021 survey period onwards.

in: Handelsblatt online, Steuerboard, September 29, 2021
Authors: Dr. Elisabeth Märker
  • Tax
    • Corporate Tax Law
    • Real Estate Tax Law
  • Real Estate
    • Commercial Leases