On 1 October 2020, the Federal Ministry of Finance issued a circular which finally reflects the jurisdiction of the Federal Fiscal Court regarding the definition of work deliveries as of 2013.
According to the ruling of the Federal Fiscal Court, a work delivery is a uniform supply of a product consisting of delivery elements and service elements in combination with the processing of components not belonging to the supplier, e.g. owned, procured or provided by the customer. The preconditions of a work delivery may also be met if the product would be permanently connected with real estate, as the process of creating the connection to the real estate would represent the processing of items not belonging to the supplier.
Source WTS
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