- “Kaffeefahrten” are currently considered as travel services
- Person transportations conducted for a fee fall under § 25 UStG
- This leads to the exclusion of input tax deduction for travel services
- Doubts have been raised by the BFH on whether “Kaffeefahrten” are actually travel services
- Questioning the application of input tax exclusion under § 25 Abs. 4 Satz 1 UStG in case of a negative margin
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.
