Kategorisierung der Kosten für Probefahrten bei Kfz-Händlern als Betriebsausgaben

This written question seeks clarification on whether the costs associated with providing test drives for potential customers at car dealerships can be officially categorized as deductible business expenses for tax purposes. This primarily affects automotive dealers and vehicle traders in Germany, potentially impacting their tax filings and the overall cost of operating dealership showrooms.