- The BMF presented a draft law on modernizing and digitizing the fight against illegal work on 07.07.2025.
- The draft includes a regulation on the allocation of input tax for mixed-use properties.
- The regulation aims to clarify the input tax allocation rule in § 15 Abs. 4 Satz 3 UStG, last amended by the JStG 2024.
- Since 06.12.2024, input tax can only be allocated based on revenue ratios if no more precise economic allocation is possible.
- To address concerns about the clarity of this allocation for mixed-use properties, the draft proposes prioritizing allocation based on the ratio of usable areas.
- An alternative method may be used if it provides more precise results in specific cases.
- The regulation is set to take effect the day after the law is announced.
Source: ebnerstolz.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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