- Landlord who rents out property tax-free can claim input tax from supplying self-generated electricity to tenants
- Supplying electricity is a separate taxable service, not a subsidiary service of tax-free renting
- According to § 42a Abs. 2 EnWG, there is a prohibition on linking rental and energy supply contracts
- If there is a violation of § 42a EnWG, the electricity supply contract is void
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.
