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Consumer status with sales tax option

22. August 2021
From Probandt
Reading time: ca. 1 Minute

In real estate law, particularly in the notarization of property development contracts, the correct classification of the contract as a consumer contract is of particular importance (cf. § 17 para. 2a BeurkG). The BGH has now decided that the mere fact that a borrower opts for turnover tax for the turnover from letting or leasing does not necessarily mean that he is not a consumer within the meaning of § 13 BGB.

If the rental or leasing does not require a scheduled business operation and is therefore a private and not a professionally conducted asset management, the landlord or lessor does not lose his capacity as a consumer in the aforementioned sense (BGH DStR 2020, 1138 marginal no. 17).

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