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October 2020

It happens again and again that companies want to outsource a branch of business or transfer it to a new
company to be founded (so-called spin-off). This is often done retroactively, e.g. to the beginning of the
current year. In this case, which company owes the VAT amounts attributable to the spin-off branch of
business?

Download – Liability for VAT after spin-off

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