The German Federal Tax Court (BFH) has ruled on the issue of who the recipient of a supply is in the case of the transfer of half of a joint property.
The question of the beneficiary repeatedly leads to difficulties in the case of benefit payments by spouses. In the present case, the BFH comes to the conclusion in favor of the spouses that the regulations in the purchase contract are decisive. As a result, the spouses acquired half of the ownership of the apartments, so that the respective spouse and not a GbR consisting of the spouses is the beneficiary.
Source KPMG
