Die erweiterte Gewerbesteuerkürzung – Neues von der Finanzgerichtsbarkeit

The tax courts have recently issued numerous rulings on the extended trade tax reduction (Section 9 no. 1 sentence 2 et seq. of the German Trade Tax Act (GewStG)) - from the reverse business split to subletting in the tax group and the infamous freight elevator. But which rulings are particularly relevant in practice? And which ongoing proceedings at the BFH could be decisive for taxpayers? Dr. Hardy Fischer takes a look at the latest developments and their impact on practice.