The FG Münster decided that compensation for a competition ban, which will be agreed as part of a corporate sale, not to burden under § 1 para 1 a UStG with sales tax, provided that the prohibition shall have no independent economic significance (FG Münster 7:12:10, 15 K 2529/07 U, Rev. admitted ).
sold in case of dispute the applicant a patient care service for a price of 1,250,000 EUR. It obliged by contract to make the acquirer for a period of two years in a given area is no competition. To compensate for this, the parties agreed a sum of 480,000 EUR, which was contained in the company's purchase price. The FA held the competition on the prohibition of the purchase price attributable to sales tax. The applicant said, however, the entire purchase price for the "transfer of a business as a whole" is subject to pursuant to § 1 para 1 a UStG not the sales tax.
The FG Münster was the applicant's right. The obligation of the applicant to engage in competition with the acquirer does not belong - like the sale of the company itself - to 1a under § 1 para UStG not taxable transactions. The prohibition of competition come next to the actual company selling to no economic importance. The acquirer was a result of continuing to operate should be made possible. Miterworbenen crucial to protect the customer or patient base was.
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