- Non-taxable business transfer as a whole under § 1 Abs. 1a UStG
- Refreshing the basics
- Diploma in Finance Philip Nürnberg
- Each turnover assessed individually for VAT
- Transfer of a business considered a single transaction under certain conditions
- Business transfer as a whole is non-taxable
- Characteristics of a business transfer as a whole
- Turnovers within a business transfer not subject to VAT
- Business or branch transferred as a whole, for consideration or free of charge
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.