.. is to be recognized for sales tax due to the separation principle, provided that the rental relationship withstands the strict requirements of the relatives judicature and the foreign comparison ( ie that the tenancy would also have been concluded between non-family members under the same conditions and there is a yield rent of between 3% and 5%).
Source: LeitnerLeitner
Latest Posts in "Germany"
- German MOF Issues Second Guidance on Mandatory Domestic B2B E-Invoicing and Error Clarifications
- Federal Ministry of Finance Clarifies B2B E-Invoicing Validation and Mandatory Invoice Elements for 2025
- Second BMF Letter on E-Invoicing: Key Changes and Validation Duties for Businesses Explained
- ECJ Opinion Sheds Light on VAT for Ancillary Services in German Accommodation Sector
- Germany: Navigating NACE Code Changes for Foreign VAT Refunds in 2025–2026 Transition Period
