- The BFH ruled that selling a rented or leased property qualifies as a complete business disposal under § 1 para. 1a UStG, even if the buyer does not keep existing tenants.
- Such sales to another entrepreneur for business purposes are exempt from VAT if an entire enterprise or a separately operated part is transferred.
- A rented property is considered an enterprise or part thereof because the buyer must assume existing leases and can continue rental activities.
- The exemption applies whether the buyer continues existing tenancies or starts new ones.
- The decision is consistent with previous BFH rulings on transferring assets that enable independent economic activity.
Source: ebnerstolz.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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