The transfer of goods from the non-entrepreneurial to the entrepreneurial sphere (e.g. contribution from private assets or transfer of an object from the non-entrepreneurial sphere of a corporation to its entrepreneurial sphere) does not lead to a subsequent input tax deduction or to a positive input tax adjustment pursuant to § 12 UStG. – The (positive) input tax adjustment requires, pursuant to § 12 para. 10 and 11 UStG requires a change in the actual circumstances. – However, a mere change in the legal assessment of unchanged facts does not constitute a change in circumstances and therefore does not entitle to an input tax adjustment. BFG, 11.01.2023, RV/4100702/2022
Source: bmf.gv.at
