Entrepreneurs can obtain economic goods and services either for their business or private assets. In VAT law, a distinction must also be made between the entrepreneurial sector on the one hand and the non-business sector on the other. Transfers from business to private assets are subject to taxation as so-called withdrawals.
Entrepreneurs within the meaning of §§ 13, 15 and 18 EStG must already determine when purchasing an economic good whether they
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.