- The German Federal Fiscal Court held that a co-ownership community (Bruchteilsgemeinschaft) cannot itself be a VAT entrepreneur; instead, the individual co-owners provide the services proportionally as their own entrepreneurs.
- This was a change in case law and applies to VAT law.
- The case involved inventors licensing patents, know-how, and related rights to a KG under revenue-based royalty agreements.
- The taxpayer’s appeal was dismissed, and he had to bear the costs of the appeal proceedings.
Source: bundesfinanzhof.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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