18 December 2019
If a company leases out only its own real estate, it may, upon application, reduce the part of the trade income that is attributable to the lease.
If, however, in addition to the actual real estate, operating equipment not permanently connected to the real estate is also leased, the extended reduction of the trade income is excluded according to a ruling of the Federal Fiscal Court. Only the statutory reduction of 1.2% of the standard value of the real estate belonging to the business assets is taken into account. The extent of the additionally leased business equipment is irrelevant.
With this reasoning, the extended reduction option in the trade income for the lease of the beer cellar refrigeration system, cold storage rooms and refrigerated furniture for bar and buffet facilities belonging to the equipment of a hotel was rejected.
BFH, Urt. v. 11.04.2019, III R 36/15, BFH/NV 2019, P. 1309