VAT Newsletter 06/2023
Research institutions receive windfall from Berlin
By means of its letter of 27.01.2023, the German Federal Ministry of Finance intends to uniformly regulate VAT issues regarding the scope of input VAT deduction for research institutions. The tax authorities will henceforth be very generous in their treatment. Universities, specialist colleges and also non-university research institutions will be able to claim input VAT deduction to a much greater extent than previously. This applies not only as regards the future, but also to the past. The recommendation is therefore: Check the possible source of funding!
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