- The BFH ruled on September 25, 2024, that in the case of a “Durchgangserwerb” (intermediate acquisition) during a business transfer as a whole, the intermediate acquirer does not need to be an entrepreneur under § 1 Abs. 1a UStG.
- The administrative interpretation is being adjusted to align with this ruling.
- The Umsatzsteuer-Anwendungserlass (VAT Application Decree) is amended accordingly, clarifying that the intermediate acquirer does not have to be an entrepreneur and that long intervals (e.g., 20 years) between sales can still indicate a permanent activity.
- The new rules apply to all open cases.
- The letter will be published in the Federal Tax Gazette.
Source: bundesfinanzministerium.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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