Online message – Thursday 04.05.2023
Income Tax | rental of holiday apartments; self-serving trust (BFH)
The landlord of a holiday apartment does not generate any income from commercial operations if the intermediary commissioned by him with the fiduciary rental offers this as a hotel, but has his own economic interest in the fiduciary position, in particular because he provides additional hotel-typical services for his own account or for the account of third parties (; later determined for publication on ).
Facts: The parties involved are in dispute as to whether the plaintiff, with the transfer of three apartments to an unaffiliated brokerage company, rents them out as holiday apartments or hotel rooms depending on the needs of the holiday guests and also provides the ancillary services associated with the transfer either …