No more fear of the freight elevator?

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.