This document outlines the specific tax regulations for goods delivered for the equipment or supply of a means of transport to private buyers, differentiating between business and non-business use. It clarifies that tax-free export deliveries for personal luggage do not apply when goods are intended for equipping non-business transport means. However, such tax exemptions may apply if the buyer is a foreign entrepreneur and the transport means serve their business purposes.
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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