Tax Obligation for Rental of Spaces for Selling Vehicles at Car Markets – FG Munich Ruling

• The FG Munich ruled on whether the provision of parking spaces for selling vehicles at car markets constitutes a passive rental service
• Rental services for parking spaces at car markets are considered passive rental services if additional services provided are not dominant
• The independent rental of parking spaces for vehicles for sale is subject to VAT and not exempt
• Exceptions to tax exemptions should not be narrowly interpreted

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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