- Input tax from insolvency administrator services must be allocated according to specific regulations if the debtor uses the services for both business and private debts.
- Exceptionally, allocation can be based on the debtor’s overall activities during administration if the administrator continues the debtor’s business without liquidation actions.
- This ruling was made by the Federal Fiscal Court on October 23, 2024, and published on March 27, 2025.
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.
