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Withdrawing or giving away goods: § 3(1b) UStG
Dated official sources, and the contents this module links to · 1 section
Official sources
- UStG § 1 Taxable transactions — subsection 1 number 1 — verified on September 23, 2026
- UStG § 3 Supply of goods, supply of services — subsection 1b first and second sentences — verified on September 23, 2026
- UStG § 10 Taxable amount — subsection 4 number 1 and last sentence — verified on September 23, 2026
- UStG § 13 When the tax arises — subsection 1 number 2 — verified on September 23, 2026
- UStG § 15 Input-tax deduction — subsection 1a, and § 15a subsections 3 and 8 — verified on September 23, 2026
- UStG § 22 Record-keeping — subsection 2 numbers 1 and 3 — verified on September 23, 2026
- EStG § 4 Definition of profit — subsection 5 first sentence number 1, gifts — 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, which also applies to a deemed supply of goods — 19 %
gesetze-im-internet.de · 2026 rules - Reduced rate when the withdrawn goods fall under § 12(2) UStG — 7 %
gesetze-im-internet.de · 2026 rules - Limit on acquisition costs per recipient and financial year for deductible gifts (§ 4(5) first sentence no. 1 EStG) — €50
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.