How residential buildings can be adapted to the summer heat will soon be demonstrated by a further training course in Erfurt and Dresden. Under the motto "Heat adaptation in the housing stock: effective, cost-efficient, upgrading the stock", the Leibniz Institute for Ecological Spatial Development (IÖR), in cooperation with the Thuringian Housing and Real Estate Industry Association and the Saxon...
The Federal Fiscal Court (Bundesfinanzhof, BFH) has ruled that the property tax owed by the landlord but contractually apportioned to the commercial tenant is part of the rent. Therefore, according to the BFH, it is to be added to the profit for trade tax purposes. In the present case, the plaintiff, a GmbH (limited liability company), had rented a business building from its shareholders. In the lease agreement, it was agreed that the plaintiff...
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