On 22 April 2021, the German parliament (“Bundestag”) passed a modification to the so-called extended trade tax deduction (“erweiterte gewerbesteuerliche Kürzung”) with respect to the supply of electricity from renewable energies, the operation of e-charging stations, and miscellaneous services for tenants.
Under these new legal provisions, the “supply” of electricity from renewable energies and the “supply” of electricity for operating charging stations for e-vehicles and e-bikes will not prevent the application of the extended trade tax deduction provided the corresponding revenues do not exceed 10% of annual rental income. Likewise, “supplying” electricity using other generation methods (such as a cogeneration plant) and other services provided by a lessor to a lessee, especially the inclusion of operating facilities within a lease agreement, will no longer prevent the application of the extended trade tax deduction in future provided the corresponding revenues do not exceed 5% of annual rental income.
Press contact
presse@gsk.de
+49 30 203907-7763
Dr. Petra Eckl
Partner*
+49 69 710003-0
petra.eckl@gsk.de
Dr. Dirk Koch
Partner*
+49 89 288174-676
dirk.koch@gsk.de
Dominik Berka
Local Partner*
+49 69 710003-194
dominik.berka@gsk.de
Felix Schill, LL.M.
Counsel
+49 69 710003-199
felix.schill@gsk.de
Stephan Wachsmuth, LL.M.
Associate
+49 89 288174-676
stephan.wachsmuth@gsk.de
For reasons of better readability, we use the gender-neutral generic masculine. However, the information expressly refers to all genders.
