- Sale of an asset acquired without input tax deduction is subject to VAT if sold within the business context
- The asset must be assigned to the business sector before the sale and not removed from the business beforehand
- A timely removal from the business can avoid VAT from the sale
- Objective evidence and a time gap between removal and sale are necessary
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.
