- The services provided by homeowners’ associations to their members are generally exempt from VAT, which excludes them from input tax deduction. This can be costly for owners renting out their property. However, opting for VAT liability can be beneficial, especially for owners eligible for input tax deduction, but requires a valid resolution by the owners’ meeting.
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.
Latest Posts in "Germany"
- Comprehensive VAT Guide – Germany (2026)
- ecosio Webinar: 8 Key considerations for Germany’s E-Invoicing Mandate
- End of Cuxhaven Free Zone and Updates to Customs and Energy Tax Penalties in Germany
- VAT Rules and Challenges for Restaurants in Germany: Legal Requirements, Changes, and Business Risks
- Germany Reintroduces 7% VAT for Food Services: Key Rules for Packages and All-Inclusive Offers
