7 Entscheidungen gefunden

Rentals and real estate

Versagung der erweiterten Kürzung im Organkreis beim sogenannten Weitervermietungsmodell – III R 41/22

Court: Federal Fiscal Court

File number: III R 41/22

Decision of: 11.07.2024

Published on: 10.10.2024

Senate: Third Senate

Publication type: V

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

Rentals and real estate

Keine vGA wegen bloß tatsächlicher Nutzungsmöglichkeit einer spanischen Immobilie – VIII R 4/21

Court: Federal Fiscal Court

File number: VIII R 4/21

Decision of: 01.10.2024

Published on: 05.12.2024

Senate: VIII Senate

Publication type: NV

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

Rentals and real estate

Erweiterte Kürzung und Betriebsverpachtung – IV R 19/22

Court: Federal Fiscal Court

File number: IV R 19/22

Decision of: 30.10.2024

Published on: 16.01.2025

Senate: Fourth Senate

Publication type: NV

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

Rentals and real estate

Inhaltsgleich mit BFH-Urteil vom 03.12.2024  IX R 2/24 – Nur noch anteiliger Schuldzinsenabzug bei unentgeltlicher Übertragung eines Teils des Vermietungsobjekts – IX R 3/24

Court: Federal Fiscal Court

File number: IX R 3/24

Decision of: 03.12.2024

Published on: 17.04.2025

Senate: 9th Senate

Publication type: NV

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

Rentals and real estate

Nur noch anteiliger Schuldzinsenabzug bei unentgeltlicher Übertragung eines Teils des Vermietungsobjekts – IX R 2/24

Court: Federal Fiscal Court

File number: IX R 2/24

Decision of: 03.12.2024

Published on: 17.04.2025

Senate: 9th Senate

Publication type: V

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

Rentals and real estate

Ortsübliche Vermietungszeit für eine Ferienwohnung – IX R 23/24

Court: Federal Fiscal Court

File number: IX R 23/24

Decision of: 12.08.2025

Published on: 16.10.2025

Senate: 9th Senate

Publication type: V

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.

Rentals and real estate

Aufteilung eines Gesamtkaufpreises für eine denkmalgeschützte Immobilie in Grund- und Boden- sowie Gebäudeanteil für Zwecke der Absetzung für Abnutzung – IX R 26/24

Court: Federal Fiscal Court

File number: IX R 26/24

Decision of: 07.10.2025

Published on: 20.11.2025

Senate: 9th Senate

Publication type: V

Source: Original decision at the Federal Fiscal Court

Note: This information is for general information purposes only and does not replace individual legal or tax advice.