- A shareholder or a pre-formation company can claim input tax deduction for services received and passed on to the company, such as through a business transfer. This applies if the services are considered investment transactions from the company’s perspective and the intended activity does not exclude input tax deduction. Investment transactions include assets transferred to the company for its economic activities.
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.
