- The input discusses the deduction of input tax from the construction of a heating system in rental housing.
- The article explains that if a landlord is responsible for providing heat and hot water to tenants, the costs of a new heating system can be directly related to tax-exempt rental activities.
- The legal background states that input tax can be deducted for services provided by another business, except for those used for tax-exempt transactions.
- The case involves a partnership renting a house with two apartments, where the landlord replaced the heating system in 2016.
- The tax office initially denied the input tax deduction, claiming that the heating and hot water services were part of tax-exempt rental activities.
- The partnership filed a lawsuit and eventually succeeded in claiming input tax deductions for the heating system installation.
Source: haufe.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.
