Highlights from the VAT Protocol 2011

In the recently published VAT Protocol (28.9.2011, BMF-010219/0225-VI/4/2011), the tax administration has once again addressed several Points of contention in the area of VAT taken a position:

Renting a flat to a dependee

Fundamentally, business relationships between close persons tax-related acknowledged, wenn diese zu external conditions to be completed. In the case of renting to a dependent person (e.g. Studying child) is this valid according to the tax authorities, however Not. The fulfilment of maintenance claims does not constitute an entrepreneurial activity. Therefore, neither Advance tax no VAT was claimed or charged.

No tax exemption for private tutors for predominantly organisational activities

Under the Liberation The translation of "fallen Umsätze aus der" into English (UK) is "fallen sales from the". However, this phrase appears to be incomplete and grammatically unusual in both German and English. To provide a more accurate and useful translation, please provide the full sentence or context from which this phrase is taken. For example: * If "fallen Umsätze aus der" is part of "fallen Umsätze aus der Region", it might translate to "falling sales from the region". * If it's part of "fallen Umsätze aus der letzten Periode", it might translate to "falling sales from the last period". Provision of teaching at public schools, (VAT-exempt) private schools and school-like institutions. Organisational activities however, only fall under the exemption if they are minor extent are and immediately open die Teaching activity reproduction of presentation materials). Other organisational activities (e.g. scheduling, coordination with other speakers, booking rooms) are considered independent activities. In the opinion of the tax authorities, the remuneration received for these can therefore Not under the Tax exemption falls under § 6 paragraph 1 number 11 letter b of the VAT Act.

Revenue of a therapeutic masseur

Health masseurs within the meaning of the „Medical Masseur and Health Masseur Act MMHmG“ provide, according to the interpretation of the tax administration No medical services in accordance with § 6 para. 1 item 19 VAT Act and are therefore not exempt from VAT while the services of Physiotherapists (MTD Act) on the other hand, under the VAT exemption fallen. This Distinction following the statements in the VAT protocol therefore justified, as physiotherapists have a content and time Significantly more comprehensive training have completed a programme at a medical-technical academy, successfully passed a diploma examination (including a diploma thesis) or successfully completed a bachelor's degree programme at an Austrian university of applied sciences.

Magazine subscription with online component

Is with a magazine subscription automatic also an online access connected and has the customer No chance, if only one of the two products is chosen, in the opinion of the tax authorities, nonetheless inconsistent performance before. This leads to the flat-rate VAT-related into a 10%igen (magazine) and 20%igen (online access) section Separate must be. Possible allocation keys include Market value of services or that Cost ratio respected.

Short-term holiday let

The financial administration is of the opinion that the rental of a holiday apartment no accommodation service but rather a lease of land. In this specific case, this view was justified on the grounds that the Missing a running cleaning service, separate billing of electricity according to consumption, and separate billing for the provision of bed linen and towels for VAT purposes against one Accommodation speak. This leads to the provision of electricity, bed linen and towels as Independent services are to be regarded as such and are therefore subject to the standard tax rate of 20%. In total throws this Point of view some Questions on. It is unclear, for example, whether in the case of a Fixed prices also one Distribution is to be carried out, or whether the provision of furniture would then also be subject to the 20% tax rate (in the minutes, this is not treated as a separate service on the grounds that it is immaterial).

Exchanging a heating system in housing communities

§ 10 (2) no. 4 lit. d UStG provides for the services of associations of persons for Conservation, management or to Operation the parts and installations of a property held in co-ownership (in which there is condominium ownership and which serve residential purposes) the Taxation with the reduced rate of tax from 10%. If a technically functional oil-fired heating system is converted to a gas-fired heating system, this generally constitutes a maintenance measure eligible for tax relief; however, the distinction between new construction (not eligible for relief) and maintenance must be made in accordance with tenancy law provisions rather than income tax provisions. The 10%ige headset but only to the extent Permitted, when the measure Not The Heat supply (always 20%). In practice, therefore, the reduced tax rate is likely to apply only to heating components used for the production of hot water.

Date of accrual of the tax liability for health insurance reimbursements

Medically prescribed hearing aids, the costs of which are partially covered by health insurance providers, are often selected by the patient at specialist shops related. These usually charge the patient Excess and calculate den remaining amount direct Met of the respective Medical insurance ab. It was questionable, when die Tax liability for the customer's supplementary payment and for the health insurance reimbursement arises. As far as the provision of hearing aids is based on a statutory social insurance claim for benefits in kind, payments made by patients Down payments Taxation at the time of receipt Dear. The Tax liability for the Delivery an die Medical insurance arises with approval of the hearing aid.

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