Umsatzsteuer und der zivilrechtliche Vertrag – Möglichkeiten einer Vertragsanpassung

Time and again, there are short-term legislative changes in the area of VAT, such as the tax rate reduction in 2020. However well-intentioned such tax rate changes may be, from a legal perspective they lead to considerable problems if the parties had already concluded a contract including the old VAT rate, but the delivery of the object of purchase takes place in a period in which the new tax rate already applies. In such a case, the question arises as to whether there is a claim for appropriate compensation in accordance with Section 29 UStG or a claim for a contract adjustment by way of supplementary contract interpretation or via Section 313 BGB.