- A rental prepayment received in 2013 for periods starting from July 2015 remains tax-free even if the landlord opts for tax liability starting in 2015. The option for tax liability can be exercised in a later year for ongoing services like leasing, as each service period is assessed separately. Prepayments received and treated as tax-free before exercising the option are not affected by the later option. Reclassifying an originally tax-free prepayment as taxable does not change the tax base under § 16 UStG.
Source: leitnerleitner.com
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.
