- A transfer of business for VAT purposes does not occur if the buyer leases the acquired business shortly after purchase to a GmbH.
- The lessee (GmbH) is not considered the acquirer and does not continue the business activity in the required sense.
- In the case described, A and B acquired a fish farm and restaurant, then leased the fish farm to a GmbH they co-owned, which does not qualify as a VAT-exempt business transfer.
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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