- Renting vehicles within a corporate group exclusively to affiliated companies does not qualify as commercial leasing if key features of “qualified use” are missing.
- Such features include visible participation in economic activity, commercial ancillary services, agreements on duration, and mileage.
- Without commercial activity, the input VAT deduction is excluded under § 12 Abs. 2 Z 2 lit. b UStG for acquisition, rental, or operation costs.
- Decision by BFG dated 30.01.2026, RV/3100678/2025.
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.
