VAT Refund Claim Excluded from Insolvency Estate Tax Calculation, Included in Pre-Insolvency Area Calculation

• VAT refund claim from preliminary insolvency proceedings is not included in the tax calculation of the insolvency estate
• Claim is included in the tax calculation of the pre-insolvency area and offset there
• Section 96 paragraph 1 number 3 InsO does not oppose the offsetting
• Section 55 paragraph 4 InsO does not mandate a different inclusion in the insolvency estate
• No analogous application of section 55 paragraph 4 InsO to VAT refund claim
• No regulatory gap for analogous application exists
• Approach does not contradict EU law or constitutional law

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.

---

---