When dealing with a mix of
commercial and noncommercial contracts, the system has to determine
what input tax in incoming postings is deductible and what is
While deductible tax can be offset against output tax,
is apportioned to residential rental agreements in the case of
apportionable acquisition and construction costs.
must be capitalized in Asset Accounting in the case of costs
which are required to be capitalized. If the usage of the asset
changes, the asset accounts are corrected (see §15a UStG, §9 EstG,
§44 UStDV – Germany only).