- Holding of shares and fulfilling corporate obligations is not considered entrepreneurial activity
- Receipt of (construction) services for the fulfillment of a shareholder contribution does not generally entitle to input tax deduction
- Question arises whether this also applies when the shareholder contribution is a requirement for obtaining a construction and operating permit according to a building planning implementation agreement
- If the shareholder contributions are limited by a cost cap, the question also arises about the tax implications of a refund of construction costs exceeding the agreed cap
- In the case of a wind energy producer fulfilling research obligations regarding energy storage technology for obtaining a construction and operating permit, the provision of a developed property for research purposes as an (uncompensated) shareholder contribution, the purchased construction services can be deducted for input tax
Source: datenbank.nwb.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
