- A property acquirer is not liable for VAT unduly charged in rental agreements.
- The Federal Fiscal Court ruled that the purchaser of a property is not liable for VAT amounts unduly charged in rental agreements he has taken over.
- The court found that the purchaser did not issue the invoice (rental agreement) and was not involved in its creation.
- The court also found that the attribution of the incorrect tax statement does not result from sec. 566 para. 1 BGB, which serves to protect the tenant by the purchaser assuming the rights and obligations of the previous owner.
Source: kmlz.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.
