- The OFD Baden-Württemberg clarifies the correction of input tax under § 15a UStG when there is a change in legal assessment. If the legal assessment regarding the business connection was incorrect, a correction is not possible. The correction requires that the tax assessment for the year the incorrect deduction was made is final and unchangeable. If a business claims a union law tax exemption in a subsequent year, a change in circumstances occurs, allowing for a correction even if the deduction year is still changeable. The OFD provides an example to illustrate this.
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.
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