KommUSt®

Value Added Tax management for legal entities under public law

We live in a time of tight budgets, and local government bodies have also become interested in the topic of making tax savings. Our programme KommUSt® offers them a highly effective way of managing VAT. Parish councils, municipal authorities, non-profit associations and all other legal entities under German public law are reaping the benefits of our protected system. The tax structuring options which are available can remove the requirement to make VAT payments, and it is also possible to achieve tax savings in the form of input tax reimbursements. This systematic management is, of course, conducted entirely in accordance with the current statutory stipulations as amended and in line with the latest tax case law. To this extent, the main focus is on the enhanced approach permitted pursuant to § 2 b of the German Value Added Tax Act, UStG

Your benefits:

Illustrative example

A local government authority renovates a building it owns at a cost of €1,000,000 and thus incurs a VAT liability of €190,000. How can such a transaction be arranged in a way which permits all or some of the €190,000 VAT paid to be refunded as input tax? The taxable rents ensuing if the building were to be let would be one possible route. The same outcome could also be achieved if the authority decided to use the property itself.

Pre-check offered free of charge 

Please do not hesitate to contact us by telephone or e-mail to arrange for your free pre-check. You can also complete the form below, and we will get back to you! 

We will only agree to represent you if we are able to identify savings of at least €3,000 per year.

Telephone: 0261 13 49 660 — e-mail: info@gimmler-gruppe.com