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Non-taxable Business Transfer: Understanding § 1 Abs. 1a UStG and Key Considerations

  • 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.

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