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Insurance News Blog: BMF bewertet entgeltliche Garantiezusagen durch Händler oder Hersteller neu

Das Bundesministerium der Finanzen (BMF) hat in seinem Schreiben vom 11. Mai 2021 das BFH-Urteil vom 14. November 2018 – XI R 16/17 zum Anlass genommen, die versicherungs- und umsatzsteuerliche Behandlung von Garantiezusagen, die im Zusammenhang mit Kauf- oder Werkverträgen gemacht werden, neu zu bewerten.

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Dr. Till Hannig

Dr. Till Hannig

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Hamburg

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