German Ministry of Finance: Concept of immovable property in VAT and income tax is not congruent.
The German Federal Tax Court came to this conclusion in its ruling of 07.11.2019 – I R 46/17 where it had to decide whether a photovoltaic system can constitute a construction. The German Federal Tax Court decided that the term “construction” is to be understood much more broadly for the purposes of construction withholding tax than it is for VAT purposes.
Source DLA Piper
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