- The German Federal Fiscal Court (BFH) clarified key issues regarding the transfer of a going concern (TOGC) under German VAT law in two judgments from 13 November 2025.
- An intermediary acquirer who does not personally continue the business activity does not prevent a TOGC; the intention to continue the business does not need to be attributable to the intermediary.
- For a TOGC to exist, the intention to continue the business activity must be present with the final acquirer.
- The BFH’s decisions align with previous case law and recent tax authority guidance.
Source: ebnerstolz.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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