Input VAT correction and correction object after termination of a VAT group and clarification of § 44 Abs. 1 UStDV

• The FG Hamburg had to clarify whether a former subsidiary of an VAT group has to make a input tax correction according to § 15a UStG.
• The question of whether the correction limit of § 44 Abs. 1 UStDV applies and what is meant by the legal term “economic asset” was also at the center of the dispute.
• It is doubtful whether services provided by the subsidiary to the parent company during a VAT group are not taxable, especially if the parent company is not entitled to deduct input tax.
• However, input tax deduction for the subsidiary’s input supplies during the VAT group is not possible, because the VAT consequences are determined in the tax assessment procedure of the parent company as the sole tax debtor.

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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