Double taxation with real estate transfer tax and VAT; no single service by multiple contractors; third-party services not VAT-exempt.

• Third-party services that are considered separate from the tax-exempt turnover are not exempt from tax according to § 4 No. 9 letter a UStG
• This also applies when the transferor of real estate rights and the construction company are closely related
• The appeal does not raise a question of fundamental importance
• The question of whether a unified service and therefore tax exemption under § 4 No. 9 letter a of the UStG is applicable due to the personal connection between the transferor of real estate rights and the construction company is not in need of clarification
• Third-party services related to the construction of a building are not exempt from tax, even if they are included in the basis for calculating real estate transfer tax.

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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