This outward appearance exists when the co-ownership community rents the property to third parties or even to individual co-owners.
In contrast, there is no entrepreneurial activity if mere co-ownership exists and all co-owners occupy the property themselves without any rental to third parties. This is because payments between co-owners in such cases do not constitute a reciprocal exchange of services (i.e., there is no rental activity), and without such an exchange, no entrepreneurial activity can be established.
Source: Umsatzsteuer aktuell, No. 232 / June 2024
