Allocation decision for mixed-use goods

As long as objective indications for the decision on the allocation of a mixed-use asset to business or private assets become apparent within the allocation period, the decision does not have to be communicated to the tax office within the deadline.

Whether a mixed-use asset is allocated to business or private assets must be clearly decided by the entrepreneur within a reasonable period of time. However, the Federal Fiscal Court has clarified that the allocation does not have to be communicated to the tax office within this period if it is clear from objective evidence that has become apparent within the allocation period that the asset has been allocated to the business. The ruling confirms comparable decisions from last year and gives entrepreneurs even more certainty.