- Renting steel containers on land is not considered a VAT-exempt property rental service under § 4 Nr. 12 Satz 1 Buchst. a UStG.
- The main economic focus is on providing the container, not the land itself.
- It is not a “classic” property rental if the tenant cannot freely use the land, for example, due to restricted access or opening hours set by the container lessor.
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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