BMF circular letter on input tax deduction for credit institutions in accordance with the German VAT Act

Topic area:
Status: 13.12.2024 |
Aktuell
Key words:
Supplement, Tax
Initiative
Official name
Vorsteuerabzug bei Kreditinstituten; Zuordnung von Eingangs- zu Ausgangsumsätzen und Vorsteueraufteilung nach § 15 Absatz 4 UStG
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
Doc. code
2024/1060856
Summary
Status
Status

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Current version
Final version
09.12.2024
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Value Added Tax Act (UStG) (binding, Main version, DE)
Level 2
–
Level 3 / Other
–

Source: German government, 2024/1060856, 2024