- Employee received bribes during contract awards
- Bribe payments are subject to VAT
- Confiscated bribes reduce the tax assessment base
- Plaintiff was a project manager in real estate
- Received free services from contracted companies
- Convicted of bribery and tax evasion
- Tax office treated bribes as taxable income
- Court ruled confiscated amounts reduce tax base
- Illegal activities are not always taxable
- Bribes are considered payment for taxable services
Source: nwb-experten-blog.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.
