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VAT Treatment in Real Division of Partnership Assets: Commentary on BFH

  • GbR must pay VAT on goods transferred to partner during real division
  • VAT must be paid even if transfer is not subject to VAT
  • VAT payment required despite dissolution of GbR due to real division
  • Case example of GbR transferring assets to partner and charging VAT
  • Tax office disputed VAT payment requirement despite non-taxable transfer

Source: datenbank.nwb.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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