1. If the former controlling company transfers property belonging to it to the former controlled company as the purchaser within the framework of the termination of the tax group, this is a non-taxable sale of business if the purchaser continues the entrepreneurial activity of the controlling group and the transferred property is a sub-fund within the meaning of Art. 5 Paragraph 8 of Directive 77/388 / EEC (now Article 19 Paragraph 1 of the VAT Directive ).
2. It is not prejudicial that the tax group ended one or more days before the transfer of the property and that the business activity was therefore continued by the purchaser before the property was transferred to the purchaser.
Source: nwb.de
