With the taxation of personal consumption that was common in Germany until April 1st, 1999 (removal of objects and non-company use), sales tax could also be identified as consumption tax. With the Tax Relief Act 1999/2000/2002, the case law of the ECJ on Art. 6 II of the 6th EC VAT Directive was taken into account (deletion of Section 1 I No. 2 and 3 UStG).
The withdrawal and use of an item are now only taxable if the purchase was linked to a right to deduct input tax. The free services are equated with the paid services and other services (§ 3 Ib and IXa UStG). At the same time, the new regulations also include free services by employees and free services by corporations to their shareholders. According to § 3f UStG, the place of these services is the company or the business premises of the entrepreneur.