A training course in Erfurt and Dresden will soon show how residential buildings can be adapted to the summer heat. The Leibniz Institute of Ecological Urban and Regional Development (IOER), in cooperation with the Thuringian Housing and Real Estate Association and the Saxon Housing and Real Estate Association, is offering a training course entitled "Heat adaptation in existing housing stock: effective, cost-efficient,...
The Federal Fiscal Court (BFH) has ruled that the property tax owed by the landlord, but contractually passed on to the commercial tenant, is part of the rent. Therefore, according to the BFH, it must be added to the profit for trade tax purposes. In this case, the plaintiff, a GmbH, had rented a business premises from its shareholders. In the rental agreement, it was agreed that the plaintiff...
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