Temporary VAT reduction by 3% until 31.12.2020

So acceptance is only at the end and partial acceptances are not done. The 3% would end up with us.

That would be a nice Corona gift

The 3% would end up with us.

Is that stated in your contract?

Just out of interest, since we are working with single contracts where this issue does not arise: Does this mean that with a general contractor the windows are not accepted after installation but only when everything is finished? Or am I misunderstanding that? What happens if a defect is discovered at the end, but it can no longer be reasonably fixed because too many other trades are already "on top of it"?

I will look up the exact wording later, but roughly it says: The amount for the services according to the offer is amount XY without value-added tax. Then there is a text referring to changes in the tax. Then the value-added tax at 19% is amount Xx. The total amount is amount XC. Or how do you see it?

I think these will remain contentious issues that, if the contractor is not accommodating, may in some cases even go to court.

Section 29 of the USTG states who is entitled to the VAT if nothing is regulated in the contract.

It depends on when the contract was concluded. The reference date for the contract conclusion is 4 months before the VAT change.

However, this only applies to long-term contracts, and I am not sure whether (construction) work contracts fall under this.

The only question is what the contract says about who receives the 3%.

I can't quite understand where you see the general contractor's claim against the VAT. The tax is just a pure pass-through item that has nothing to do with the general contractor.