- For a business transfer to qualify as a non-taxable transfer of a going concern under § 1 Abs. 1a UStG, the buyer must intend to continue operating the business.
- Merely leasing out the acquired business, rather than operating it directly, does not meet this requirement.
- The intention to continue the business cannot be attributed to the lessee.
- The article discusses VAT-specific issues in chain transfers of businesses, especially in light of the BFH ruling V R 3/23 from 13.11.2025.
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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