- Third-party services that are considered separate from the tax-exempt turnover are not exempt from tax according to § 4 No. 9 letter a UStG
- This also applies when the transferor of real estate rights and the construction company are closely related
- The appeal does not raise a question of fundamental importance
- The question of whether a unified service and therefore tax exemption under § 4 No. 9 letter a of the UStG is applicable due to the personal connection between the transferor of real estate rights and the construction company is not in need of clarification
- Third-party services related to the construction of a building are not exempt from tax, even if they are included in the basis for calculating real estate transfer tax.
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.
