Section 12 (2) No. 11 Sentence 2 of the Value Added Tax Act contains a requirement for the distribution of accommodation services. According to this, only overnight accommodation is subject to the reduced tax rate in accordance with Section 12 (2) No. 11 Sentence 1 UStG. On the other hand, the standard tax rate applies to ancillary services that do not directly serve the purpose of accommodation according to Section 12 (2) No. 11 Sentence 2 UStG. In the past, the XI. Senate of the BFH (ruling of 24.04.2013 – XI R 3/11 – breakfast; ruling of 01.03.2016 – XI R 11/14 – parking lot) the opinion that the allocation requirement is in conformity with Union law and the principle of the uniformity of service takes precedence, after which a (dependent) ancillary service shares the fate of the main service.
Source KMLZ
