Prohibition of partial deduction for costs of preparing consolidated financial statements

Do costs for the preparation of consolidated financial statements fall under the partial deduction ban pursuant to Sec. 3c (2) EStG? This question was addressed by the Muenster Regional Tax Court in its final court decision dated April 1, 2020. In her Steuerboard article, Teresa Treeck discusses the decision of the Regional Tax Court and explains the high relevance of the topic for ongoing tax compliance practice.