Germany: VAT input tax apportionment | KPMG | GLOBAL
Share with your friends

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:


Related content

  • 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

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal