If the entrepreneur obtains services from so-called outplacement companies for a desired workforce reduction, with which permanent and permanent employees are to be supported individually, in particular through so-called application training in the establishment of new employment relationships, the entrepreneur is entitled to input tax deduction due to an overriding company interest.
Services from so-called outplacement companies for individual support to permanent and indefinitely employed workers, in particular by means of so-called job application training, to help them find new employment relationships, qualify for an input VAT deduction. According to the Supreme Tax Court the entrepreneur is entitled to deduct input tax based on an overriding business interest while the employee’s interest in the outplacement counseling is secondary.
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