- The Federal Fiscal Court has ruled on the input tax deduction of a business management holding company.
- The input tax deduction of a holding company is denied if the services are not directly related to the holding’s own turnover but to the turnover of third parties (subsidiaries).
- This ruling follows a decision by the European Court of Justice in 2022.
- The ruling is relevant for the value-added tax treatment of a leadership holding company.
- The decision addresses tax planning models involving a business management holding company.
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.
