- In case of insolvency of a controlled company (Organgesellschaft) and termination of the tax group (Organschaft), the obligation to adjust input VAT (Vorsteuerberichtigung) under § 16 Abs. 3 UStG applies.
- The parent company (Organträger) is responsible for this adjustment if it claimed the input VAT for services received during the existence of the tax group.
- Based on BFG decision from 22.01.2026, RV/5100567/2023.
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.
