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

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.