German input VAT on mixed-use assets: business allocation
Below 10 percent business use there is no input VAT deduction. Above it, VAT on a movable asset is recovered in full and the private use is taxed as a deemed supply; for real estate only the business share is deductible.
2026 rules — verified on September 23, 2026Free, no account
Your result
Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.
Sources and assumptions
- gesetze-im-internet.de — UStG § 15 Abs. 1 Satz 2 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « Nicht als für das Unternehmen ausgeführt gilt die Lieferung, die Einfuhr oder der innergemeinschaftliche Erwerb eines Gegenstands, den der Unternehmer zu weniger als 10 Prozent für sein Unternehmen nutzt. »
Calculation assumptions
- A movable asset with at least 10 percent business use is allocated to the business in full. Partial allocation, which the tax authorities allow, is not written in the statute and is not calculated.
- The asset is used only for taxable supplies, and no exclusion under UStG s. 15(1a) or s. 15(2) applies.
- The property was acquired or started after 31 December 2010: under UStG s. 27(16), s. 15(1b) does not apply to older property.
Go further
Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.