House cleaning despite extended business tax reduction?

On March 23, 2023 (III R 49/20), the Federal Fiscal Court (Bundesfinanzhof, BFH) commented on the extended reduction of trade tax in connection with house cleaning and the supervision of residential buildings. The ruling was based on the special constellation of cleaning surfaces in a third-party building. In her article, Dr. Elisabeth Märker also deals with the scope of the ruling beyond the aforementioned cleaning of external surfaces.