- The determination of who is considered a taxable entrepreneur is based on civil law agreements
- The activity of a company is not attributed to its shareholders for tax purposes
- Revenues are attributed to the party who becomes a party to the contracts that establish entrepreneurial status
- Renting a property in Germany does not establish a fixed establishment or place of business
- A person named as the issuer in a document can be held accountable under certain circumstances
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.
