- Landmark case: BFH 07.12.2023 V R 15/21
- Landlord cannot claim VAT deduction for new heating system
- New heating system purchase directly related to tax-exempt rental activities
- Costs of heating system purchase not considered operating expenses for tenants to cover
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.
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