VAT and input tax deduction


The continual expansion of the economic areas subject to tax leads to transactions which are subject to income tax and VAT. This new situation, however, also provides welfare facilities, hospitals and non-profit organisations with the possibility of entitlement to deduct input tax. The experts at Rödl & Partner will introduce you to the design possibilities.
The special points of services predominantly free of VAT and the associated disadvantages with the deduction of input tax are two core areas of consulting expertise offered by Rödl & Partner. We provide you with an overview of the possibilities and limits of organisational structures subject to VAT.
In this process we also take into account the special points of public corporations. Public sector companies are more liable to VAT while at the same time those organisations are now entitled to deduct input tax. The existence of a public-owned commercial business is no longer the only requirement that an activity of the local authority is subject to VAT. For example, services classified as public sector asset management activities are subject to VAT if they are concluded on the basis of a civil agreement and the public sector as a result can engage in competition with other potential market participants.



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Bernd Vogel


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