VATupdate

Residence abroad: Small business regulation is not applicable

The Federal Fiscal Court (BFH) has now decided that the German small business regulation is not applicable if the entrepreneur is resident abroad. An Italian citizen resident in Italy, who rented an apartment in Germany via internet portals, had sued. The German tax office charged turnover tax on the rental turnover achieved, whereas the woman sued. She wanted to be covered by the German small business regulation and claimed that during her stays in Germany she had personally taken care of the administration and maintenance of the apartment.

Source: js-steuerberater.de

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