Minimum assessment basis
The minimum assessment base is a term from German sales tax law and is necessary for calculating sales tax in special cases.
A minimum assessment basis is to be set if the agreed remuneration with certain people is too low.
If the fee paid is lower than the value in question in Section 10 (4) UStG, the relevant minimum value must be subject to sales tax instead of the fee.
The sales tax for the entrepreneur is therefore not calculated according to the agreed fee, but according to the minimum assessment basis.
This regulation is intended to ensure that these sales are treated for sales tax in the same way as a free delivery or other service .
Otherwise, the sales tax could be avoided by z. B. a symbolic fee of € 1 had been agreed. The aim of this regulation is to charge the end consumer as completely and evenly as possible with sales tax.
According to Section 10 (5) UStG, the minimum assessment basis applies to the following sales:
- An entrepreneur provides a delivery or other service to his employees or their relatives on the basis of the employment relationship.
- A sole proprietorship provides a delivery or other service to a person close to him.
- A company (corporation and association of persons, non-legal association of persons, community) provides a delivery or other service to its shareholders , members, partners , partners or persons closely related to them.
The following cases show by way of example the amount of the minimum assessment basis:
- Example 1)
A sole proprietorship delivers a new car to his son-in-law for € 20,000. He would normally have sold this car to a stranger for € 40,000. The purchase price of the vehicle was € 30,000 plus € 5,700 sales tax.
- Solution: The minimum assessment basis for this turnover is the net purchase price of the vehicle in the amount of € 30,000.
- Example (2)
The clothing manufacturer K GmbH from Munich sells 10 evening dresses to the sole shareholder's subsidiary T1, which operates a clothing store in Hamburg, for a total price of € 500.00 plus 19% sales tax. The production costs were € 800.00. K usually sells them to other customers for € 1,000.00.
- Solution: K GmbH has to pay sales tax of € 152.00 (= 19% to € 800.00) for the delivery of evening dresses, as its production costs are higher than the agreed price and the delivery to a person closely related to the shareholder he follows. However, she can issue the daughter T1 with an invoice for the higher tax base so that she can claim the full input tax deduction . As a result, there is basically no additional tax burden for either.
Individual evidence
- ↑ a b cf. http://www.steuerlinks.de/steuerlexikon/lexikon/mindestbemessungsgrundlage.html
- ↑ See archived copy ( memento of the original dated November 29, 2014 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ See archived copy ( Memento of the original from February 15, 2013 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ See http://www.steuertipps.de/lexikon/m/mindestbemessungsgrundlage
- ↑ See Bornhofen M., Bornhofen MC Steuerlehre 1, Springer Gabler, Wiesbaden, (2014)
- ↑ See http://www.steuerlinks.de/politik/ustae/abs10.7..html
- ↑ See archived copy ( memento of the original dated November 29, 2014 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
