- The exclusion of deductible liability (for a fee) in houseboat rentals is considered an ancillary service to the main service of boat rental.
- Such ancillary services are not VAT-exempt under § 4 Nr. 8 Buchst. g or § 4 Nr. 10 Buchst. a UStG.
- The BFH must decide if this treatment is correct, which could impact similar cases involving liability waivers in rentals.
- VAT exemption does not apply unless the insurance is mediated and contracted directly with a third-party provider.
Source: nwb-experten-blog.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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