No Non-Taxable Business Transfer as a Whole under § 1 Abs. 1a UStG for Multiple Buyers

• Dispute often arises between entrepreneurs and tax authorities regarding whether a non-taxable transfer of a business as a whole (GiG) is present in transfer transactions for VAT purposes
• A GiG is not optional and depends solely on meeting the criteria
• The Schleswig-Holsteinisches FG recently had to determine if the transfer of individual photovoltaic modules in a photovoltaic park to multiple buyers constitutes a GiG
• The court ruled that there is no non-taxable transfer of a business as a whole under § 1 Abs. 1a UStG when transferring a previously solely operated business to multiple buyers (in this case, ten)

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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