From now on, the German tax authorities will allow shareholders and pre-incorporated companies to deduct input VAT from purchases that subsequently accrue to a company outside of a taxable supply. In its letter of 12 April 2022, the German Federal Ministry of Finance sets out the requirements for the deduction of input VAT and refers to the relevant case law of the ECJ and the German Federal Fiscal Court, that was issued some time ago. According to this, the purchased supply must be transferable to the company and lead to a (planned) investment transaction for the company. In practice, this leads to complex delimitation issues.
Source: kmlz.de
