German Federal Fiscal Court on Extended Property Deduction in the Case of Co-Letting of Operating Facilities

The Federal Fiscal Court (BFH) rules that the co-rental of a freight elevator (operating facility) may constitute a harmless ancillary business for the application of the so-called extended property deduction pursuant to Section 9 No. 1 Sentence 2 et seq. of the German Trade Tax Act (Judgement of September 25, 2025 – IV R 31/23).... By: Morgan Lewis