- BMF issued a letter on 12.6.2024 regarding input tax deduction for legally active public law entities
- The letter addresses the application of § 2b UStG in relation to input tax deduction for legally active public law entities
- The letter corresponds to the draft version published on 25.10.2022
- Changes to the entrepreneur status of public law entities were made with the introduction of § 2b UStG in 2017
- Transitional provisions allow for the continued application of the old regulation of § 2 Abs. 3 UStG under certain conditions
- The government draft of the Annual Tax Act 2024 proposes an extension of the transitional provision until 31.12.2026
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.
