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Tax exemption under § 4 No. 12 letter a UStG for rental activities as part of a service bundle

  • Dr. Matthias Gehm discusses tax exemption for rental activities under § 4 No. 12 letter a UStG
  • The “Praxisfälle” section features a specific case related to VAT that is of general interest
  • Readers can suggest topics for future issues to the editorial team
  • The case presented involves A running a pet boarding facility, providing care, cleaning, and even training for the animals
  • The services provided by A go beyond simple pet boarding, including veterinary care and behavior training for dogs

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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