Germany: VAT input tax apportionment; division of rented property

Germany: VAT input tax apportionment

The KPMG member firm in Germany has prepared a report that summarizes the following recent indirect or value added tax (VAT) developments:

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  • Input tax apportionment for mixed-use buildings: The federal tax court (BFH) held that with respect to the cost of acquiring or constructing a mixed-use building, for the purposes of the VAT input tax deduction, the use of the entire building is to be considered as the starting point for the determination.
  • Division of rented property when business is sold: The BFH recognized a partial transfer of a business as a “going concern” when a commercial property was fully rented out by the seller, but was only partially rented out by the acquirer.
  • Complete invoice address: The Ministry of Finance commented on a requirement for the complete invoice address of the recipient of a supply. 

 

Read an October 2016 report [PDF 216 KB] prepared by the KPMG member firm in Germany: VAT Newsletter

 

Other topics discussed in this KPMG report concern:

  • VAT-exempt supply of blood plasma
  • Drugs from hospital pharmacies
  • VAT group—economic integration
  • Liability of the recipient of construction work

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