Property tax exemption for leased land used for broadcasting purposes despite intermediary lease structures

The Federal Court of Taxation reversed the lower court’s decision, ruling in favor of the taxpayer and confirming that the disputed property qualifies for full property tax exemption, thereby invalidating the tax office’s prior assessment. The dispute concerned whether a parcel of land leased to a private company for the installation of telecommunications equipment, which the company then sub-leased back to a public broadcasting institution for its exclusive use, remained exempt from Grundsteuer under § 3 No. 9 GrStG. The court held that the statutory exemption applies because the essential element is the actual use of the property for public broadcasting purposes, and the intermediating lease structure does not disrupt this direct functional link or the public interest justification underlying the tax relief.