Attribution of a property rental when the administrator concludes the lease on behalf of the shareholders

• The determination of who is considered a taxable entrepreneur is based on civil law agreements
• The activity of a company is not attributed to its shareholders for tax purposes
• Revenues are attributed to the party who becomes a party to the contracts that establish entrepreneurial status
• Renting a property in Germany does not establish a fixed establishment or place of business
• A person named as the issuer in a document can be held accountable under certain circumstances

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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