- The sale of solar modules by a solar park operator to newly established limited partnerships (KGs) does not constitute a business transfer under § 1 Abs. 1a UStG.
- The operator continues its business by feeding the electricity generated by the KGs into the grid and collecting the payment.
- The business activity is considered ongoing, not transferred, because the operator still receives the revenue from electricity sales.
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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