- Transfer of assets in the restructuring of sole proprietorships or partnerships
- § 6 Abs. 5 EStG provides tax benefits for the continuation of book values for individual assets
- The VAT treatment of transfer transactions is often overlooked
- Lack of analysis of VAT consequences can lead to unintended tax burden without the possibility of input tax deduction.
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.
