Module 124 min2744 wordsFree — no account
Exempt rent and waiving the exemption: who may opt for VAT and why
Dated official sources, and the contents this module links to · 1 section
Official sources
- UStG section 4 Exemptions — no. 12 and no. 9 letter a — verified on September 23, 2026
- UStG section 9 Waiver of exemptions — verified on September 23, 2026
- UStG section 27 General transitional provisions — subsection 2 — verified on September 23, 2026
- UStG section 15 Input tax deduction — subsections 1, 1b and 2 — verified on September 23, 2026
- UStG section 14 Issuing invoices — subsections 1, 2 and 4 — verified on September 23, 2026
- UStG section 14c Incorrect or unauthorised statement of tax — verified on September 23, 2026
- UStG section 19 Taxation of small businesses — subsections 1 and 2 — verified on September 23, 2026
- UStG section 12 Tax rates — subsection 1 — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard rate on a taxable rent — 19 %
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.