- Input: § 12 UStG
- Time of input tax deduction when opting for tax liability
- Input tax deduction in connection with real estate/ rental sales where tax liability is to be opted for is generally immediately available if it can be credibly demonstrated (e.g. through binding purchase offers, evidence of objective sales intention, etc.) that there is an intention to sell or rent a property subject to tax.
- BFG, April 30, 2024, RV/2100113/2016
Source: info.leitnerleitner.com
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.
