Temporary VAT reduction by 3% until 31.12.2020

....aaaaaaalsoooo if I had to choose between.... ....ah let's leave it at that

And that from a Swabian! Exceptions prove the rule :P

Hi, I have a question about understanding because I don't really understand all of this. We are building a house with a general contractor (the land belongs to us and he is building a house on it). Now we are making installment payments and the house will be roughly finished in September. However, the invoices for the installment payments show a performance period. Therefore, I understand it as meaning that only if the performance period on the invoice is within the period 07/20-12/20 do I pay 3% less? It is a completely normal construction contract according to the Construction Contract Procedures (VOB) that states a total net amount and the taxes are shown separately and it includes the amendment clause. Thank you very much for maybe bringing a little light into the dark. Best regards

If the partial payments calculate specific partial services, for example "completion of the shell construction," then this does not have an effect. If the partial payments are without specific services, however, it should affect the final invoice.

If the advance payments calculate concrete partial services, for example "completion of the shell construction," then this has no effect.

Yes, exactly that is stated in the contract, for example 10% of the total amount after the installation of the windows.

Then that's a pity, I hope others have perhaps more luck.

Yes, exactly that is stated in the contract, e.g. 10% of the total amount after the installation of the windows.

10% is not a concrete partial service but a deduction.
It depends on the acceptance, i.e. when the risk transfers to you.
If no specific interim acceptances are agreed upon in the contract, then the final acceptance is decisive.
If interim acceptances were agreed, the risk would already transfer to you and the warranty periods would also start.
However, this is unusual with a general contractor.

If you finish in September, then the total service has to be taxed at 16%.
The only question is what the contract states regarding who gets the 3%.

Very good point!