The German tax court (Niedersächsisches Finanzgericht) has ruled that a GmbH (limited liability company) can claim input tax deduction for a car contributed as a non-cash asset during its pre-incorporation phase, even if the invoice was addressed to the founding shareholder who was not entitled to deduct input tax. The court emphasized the need for a cross-person attribution during the company formation period, aligning its decision with a similar European Court of Justice (ECJ) ruling. This judgment, which holds significant legal importance, allows for revision.
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.
