The purchase of a car for long-term rental to the self-employed spouse can constitute an entrepreneurial (economic) activity. The landlord’s input tax deduction is not contrary to the system and therefore not abusive.
Source: haufe.de
For a similar development in the Netherlands, please check this post.
Latest Posts in "Germany"
- German Court Rules on Input VAT Adjustment for Repayment by Guarantors in Failed Transactions
- German Court Clarifies Input VAT Adjustment Rules for Repayment by Bank Guarantors
- German Court: Input VAT Deduction Must Be Adjusted After Import VAT Repayment in Insolvency
- Direct VAT Refund Claim by Recipient in Supplier Insolvency Approved by Baden-Württemberg Tax Court
- VAT Exemption for Educational Services Expanded and Redefined in Germany from January 2025
