- An incorrect VAT amount shown in an invoice or lease agreement can create VAT liability for the issuer under § 14c(1) UStG.
- The BFH held on 5 Dec 2024 (V R 16/22) that a buyer of leased property who steps into the lease under § 566 BGB does not become liable for the seller’s incorrect VAT statement in the lease.
- The Court reasoned that liability under § 14c(1) requires the person named as issuer to have helped create the invoice or otherwise be attributable to it; mere legal succession is not enough.
- The case involved a foreclosed office building where some leases wrongly showed 19% VAT even though the tenants’ use did not allow an option to tax.
- The ruling leaves open further practical questions for real estate transactions and transferred lease agreements.
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.
