Philip Nürnberg comments on the Federal Fiscal Court (BFH) judgment of October 12, 2023
V R 11/21Shareholders of a partnership can provide remunerated other servicesInterpretation of § 10 para. 5 of the German VAT Act (UStG) regarding construction servicesBFH emphasizes the necessity of an overall assessment of the relevant circumstances in distinguishing taxable and non-taxable services.
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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