BMF Clarifies VAT Rules: Partner Risk and Limited Loss Participation in Tax Law Context

• A BMF letter from March 31, 2026, clarifies that § 6a UStG does not apply in a certain VAT context.
• Mitunternehmerrisiko (partner risk) involves participation in profits, losses, and silent reserves, including goodwill.
• Even limited loss participation, as with a limited partner, still qualifies as Mitunternehmerrisiko.
• The information is featured in the NWB Livefeed, which covers various tax topics and updates.
• Related updates include BFH rulings on condominium owners not needing multiple quotes for maintenance work.

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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