Hello everyone,
we are planning to have our house built in Germany by an Austrian company.
The company often builds in Germany and is authorized to submit building permit / planning permission documents in Bavaria.
However, I am uncertain about the information on their website:
Do I understand correctly that if I own a small apartment and rent it out, I am legally considered a business?
And therefore must independently pay the value-added tax (VAT) on the constructed house to the German tax office and may only pay the net amount to the Austrian company? And the company itself does not have to pay tax?
To make it more complicated: If the house is built and paid for by two people jointly, and one owns the apartment while the other does not, would half of the amount have to be paid to the German tax office and the other half by the building company to the Austrian tax office?
we are planning to have our house built in Germany by an Austrian company.
The company often builds in Germany and is authorized to submit building permit / planning permission documents in Bavaria.
However, I am uncertain about the information on their website:
Do I understand correctly that if I own a small apartment and rent it out, I am legally considered a business?
And therefore must independently pay the value-added tax (VAT) on the constructed house to the German tax office and may only pay the net amount to the Austrian company? And the company itself does not have to pay tax?
To make it more complicated: If the house is built and paid for by two people jointly, and one owns the apartment while the other does not, would half of the amount have to be paid to the German tax office and the other half by the building company to the Austrian tax office?
Harakiri schrieb:
Once again: do you want to rent out the house or use it as a business premises (practice, office, etc.)? If not, you are considered a consumer.No, the house will be used exclusively by myself. But as far as I understand, it is enough to be a landlord of another apartment. Therefore, how the newly built house is used does not matter at all.
B
Buschreiter18 Feb 2024 19:14DerBer1 schrieb:
No, the house will be used exclusively for personal use. But as far as I understand, it is sufficient to be a landlord of another apartment. How the newly built house is used does not matter at all.Exactly! Better consult a tax advisor—referring someone to the forum won't help if the tax office shows up unannounced at your door!