Overview of Input on Input Tax Deduction for Public Law Legal Entities under § 2b UStG

• The BMF issued a detailed statement on input tax deduction for legally active public law entities
• The input tax deduction for public law entities is regulated by § 2b UStG
• Public law entities are considered entrepreneurs if they engage in economic activities
• Public law entities are considered non-entrepreneurs if they engage in activities within the scope of public authority
• Public law entities were allowed to continue with the previous tax regulations until 31.12.2020, with the deadline extended to 31.12.2024.

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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