- The BFH held that selling parts of a solar park to multiple buyers was not a non-taxable transfer of a going concern under German VAT law.
- Although the original operator continued feeding electricity into the grid and kept the feed-in agreements, that did not make the asset transfers a business transfer.
- The key infrastructure and rights needed for operation remained largely with the seller, while the buyers only received separate plant components and local land leases.
- The transfers of the individual solar park installations were therefore subject to VAT.
Source: assets.kpmg.com
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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