Input VAT deductions and reducing staff (so-called outplacement consultation) BFH, ruling of 30 June 2022, VR 32/20
The BFH has ruled on thev deduction of input VAT in the case of a targeted reduction of staff.
The case
A corporation (AG) with numerous subsidiaries, which are all connected in a VAT group was entitled to deduct input VAT on the basis of its activities.
Source KPMG
