Subject: Tax
Autor: Roland Böhi , Nicole Fröhlich
Paper: PD Tax Newsletter

Tax loss allocation in real estate companies - clarification by the Federal Supreme Court

Tax losses incurred by a real estate company in secondary tax domiciles are to be borne by the primary tax domicile in the first place. Losses exceeding the profit at the primary tax domicile are to be allocated proportionally to the other secondary tax domiciles. The Federal Supreme Court recently made a new ruling.