Wissenswert Short term leasing of business premises, halls, seminar rooms etc.

Since 2017, short term leases for a continuous period of no more than 14 days are no longer subject to the general restrictions on business premises leasing, which means that input tax deduction is only possible if the lessee is almost exclusively (95 % limit!) entitled to deduct input tax. In many cases of short term allocation / leasing of business premises, halls, banqueting halls and the like, a literal application of this new regulation can re-open the door for input tax deduction. Discuss with us whether you can also make use of this possibility.