· Insight

No more fear of the freight elevator?

Original: “Keine Angst mehr vorm Lastenaufzug?”

No more fear of the freight elevator? The tax courts of Schleswig-Holstein (28.03.2024- 1 K 134/22) and Düsseldorf (23.11.2023 - 14 K 1037/22) have ruled that the extended trade tax reduction can also be considered if a freight elevator is also rented out in a shopping center. Of particular interest are the statements made by the tax courts on the entrepreneurial scope for decision-making when assessing harmless ancillary transactions and on the generally harmless co-letting of permanently installed operating equipment. An appeal against the two first-instance rulings is now pending at the Federal Fiscal Court.

in: DER BETRIEB Steuerboard,, June 4, 2024
Authors: Dr. Elisabeth Märker
  • Tax
    • Tax Planning / Structuring
    • Transaction Tax Law
    • Real Estate Tax Law
  • Real Estate
    • Real Estate Transactions
    • Real Estate Tax Law