- The text explains the concept of a “business transfer as a whole” under German VAT law: a complete or clearly separable business unit must be transferred, and the buyer must continue the activity.
- The BFH has sharpened the criteria, especially for solar park structures: what matters is whether the entrepreneurial activity is functionally continued, not just whether assets are transferred.
- In case V R 32/24, selling parts of a solar park to multiple entities did not automatically qualify as a business transfer as a whole because the original operator continued the electricity marketing and EEG remuneration activity.
- The decisions show that partial asset sales, without real transfer of the operating and marketing structure, may fall outside the “business transfer as a whole” rule.
Source: roedl.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.
