VAT Special: Input Tax Allocation and Input Tax Adjustment
Allocate Input Tax Correctly, Implement Adjustments Reliably, and Avoid Financial Risks
Contents
Basics of Input Tax Deduction
- Requirements for input tax deduction.
- Grounds for exclusion.
Input Tax Allocation
- Allocation for mixed-use services.
- Allocation keys based on area, sales, and other criteria.
Input Tax Adjustment Pursuant to Section 15a of the German Value-Added Tax Act (UStG)
- Correction periods.
- Changes in circumstances.
Relevant Case Studies and Industries
- Real estate and capital goods.
- Companies with a mix of taxable and tax-exempt revenue, in particular: the healthcare sector, the finance and insurance sector, the education sector, the energy and utilities sector, associations and nonprofit organizations, and the public sector.
- Allocation of Input Tax Amounts for Mixed-Use Properties.
- Special Considerations Regarding Real Estate Purchases and New Construction.
Documentation and obligations to provide evidence
Current developments and case law
- Current BMF letters.
- Current case law.
Learning environment
In your online learning environment, you will find useful information, downloads and extra services for this training course once you have registered.
Your benefit
You learn,
- how input tax is correctly allocated, and
- when a correction is necessary.
You will receive
- Safety in practical implementation and
- Practical guidance for complex cases.
You learn
- to minimize financial risks and
- To make the most of input tax credits.
Methods
- Interactive specialist lecture with practical examples.
- Checklists for implementation.
- Case studies and calculation examples.
- Exchange and discussion with participants.
Recommended for
Specialists and executives from companies, particularly in the fields of finance, bookkeeping, accounting, taxation, and management.
- Customized training courses
- Direct application in practice
- Efficient use of time and resources
Further recommendations for “VAT Special: Input Tax Allocation and Input Tax Adjustment”
Start dates and details
Monday, 02.11.2026
09:00 am - 1:00 pm
Wednesday, 17.02.2027
09:00 am - 1:00 pm
Tuesday, May 11, 2027
09:00 am - 1:00 pm
Friday, August 27, 2027
09:00 am - 1:00 pm
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