Updates on the extended trade tax reduction for the co-letting of business equipment

Although the de minimis limits for ancillary rental services applicable since the 2021 tax period have somewhat mitigated the risks for the extended reduction for the co-letting of business equipment, the Federal Fiscal Court made interesting statements on this ongoing trade tax issue in its ruling of 19.12.2023 (IV R 5/21). The statements made in this context on business leases and the co-letting of common property in a condominium are also interesting.