Free transfers of value and private use in German VAT
Whoever withdraws stock, gives gifts or uses business assets privately owes VAT without any payment — but only if input tax was deducted first. The first module covers § 3(1b) UStG, the €50 limit for business gifts and the purchase price at the time of withdrawal. The second covers private use under § 3(9a), spreading acquisition costs of €500 or more over five years, free services and the minimum taxable amount on staff sales. Two modules, each with a fully worked case study.
Intermediate2 modules45 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- explain why the VAT Act assumes a supply even though no consideration is paid
- tell apart the three cases of § 3(1b) UStG: withdrawal, gifts to staff, other gifts
- check whether the input-tax condition is met and derive from it whether the transaction is taxable
- assess how the gift limit, the input-tax exclusion and the deemed supply interact for business gifts
- determine the taxable amount under § 10(4) no. 1 UStG and assign the tax to the right return period
- recognise the use of a business asset for private purposes under § 3(9a) no. 1 UStG and name its exceptions
- place the allocation to the business and the special rule for mixed-use property
- derive the taxable amount of the use from the expenses bearing input tax and spread acquisition costs correctly
- measure free services under § 3(9a) no. 2 UStG by all expenses incurred
- apply the minimum taxable amount of § 10(5) UStG to discounted supplies to staff and related persons
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 123 minFree — no accountWithdrawing or giving away goods: § 3(1b) UStGWhat you will be able to do
- explain why the VAT Act assumes a supply even though no consideration is paid
- tell apart the three cases of § 3(1b) UStG: withdrawal, gifts to staff, other gifts
- check whether the input-tax condition is met and derive from it whether the transaction is taxable
- assess how the gift limit, the input-tax exclusion and the deemed supply interact for business gifts
- determine the taxable amount under § 10(4) no. 1 UStG and assign the tax to the right return period
- Module 222 minIncluded in the full coursePrivate use, free services and the minimum taxable amountWhat you will be able to do
- recognise the use of a business asset for private purposes under § 3(9a) no. 1 UStG and name its exceptions
- place the allocation to the business and the special rule for mixed-use property
- derive the taxable amount of the use from the expenses bearing input tax and spread acquisition costs correctly
- measure free services under § 3(9a) no. 2 UStG by all expenses incurred
- apply the minimum taxable amount of § 10(5) UStG to discounted supplies to staff and related persons
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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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.