As noted above (see 19.3), in the case of corporate bodies under common control, only the controlling company (if established in Germany) is to be registered as a taxpayer in Germany. The controlled companies, insofar as they are domestic, are considered to be a dependent entrepreneurial part of the controlling company (and accordingly are not considered as separate taxable person).
The following conditions apply:
- Ìý
•ÌýÌýÌýÌý The parent (controlling) member of the VAT group can be any type of legal entity, including a corporation, a general partnership or a sole entrepreneur.
- Ìý
•ÌýÌýÌýÌý A subsidiary (controlled) member of a VAT group must be a corporation. However, national jurisdiction has allowed
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