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Minimum usage still applicable

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Items that are used partly for business purposes and partly for private purposes can be allocated to the business either in full, proportionately or not at all. In accordance with this allocation to the company, an input tax deduction is possible within the framework of § 15 UStG. In the case of full allocation to the company and corresponding input tax deduction, private use of the item (e.g. a car) is subject to VAT as a free transfer of value (Section 3 (9a) No. 1 UStG).

Under German law, however, the prerequisite for the (pro rata) deduction of input tax is that at least 10% of the item is used for business purposes and that the sales made allow for the deduction of input tax (Section 15 (1) sentence 2 UStG).

However, the statutory exclusion of the deduction of input tax for goods that are used less than 10% for the business does not comply with the requirements of the VAT System Directive under European law. For several years now, the Council of the European Union has therefore authorized Germany to continue to apply this special arrangement. This permit has currently been extended and is now valid until December 31, 2021. Accordingly, the deduction of input tax for goods that are used for more than 90% for non-business or private purposes continues to be excluded.

(For further comments, information and examples, please refer to our information letter 04/2019).

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Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede

Neumann & Walczak Tax Consultants – Partnership –
Robert-Bosch-Strasse 1 – 59439 Holzwickede

Website: www.neumann-walczak.de – E-mail: info@neumann-walczak.de

Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21