Amendment of input VAT deduction in the event of a change in legal assessment
In practice, the input VAT deduction and its amendment pursuant to Section 15a of the German Value Added Tax…
read moreVAT on operating expenses for leased special property
The leasing and letting of real estate is generally exempt from VAT. If an entrepreneur leases real estate to…
read moreConfirmation of a foreign VAT IDN exclusively by electronic means (amendment to Section 18e.1 UStAE)
The Federal Ministry of Finance amended Section 18e.1 of the UStAE in a Circular dated 6 June 2025.
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Social Media - Entitlement to full use of inherited Instagram accounts
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The ‘Berlin Will’ - Financial support for the building of a house as a trigger for the compulsory portion penalty clause?
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Deduction for trade tax purposes when a business is leased out - The Federal Fiscal Court has clarified important practical issues
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An update on the obligation to report cash registers as specified in the German Fiscal Code
read moreEditorial 6/25
read moreImport-One-Stop-Shop: Directive to simplify VAT collection on imports of goods
The Council of the EU reached agreement on the position of the EU Member States on the Directive on VAT rules…
read moreZero-rated supplies: Leasing is not a preliminary transaction for maritime shipping
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No flat-rate holding company discount when the net asset value method is applied
read more‘One-sided’ revocation of a joint will is not possible
read moreInput VAT deduction for intra-group services
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Discrimination - Employers bear the responsibility for equal treatment also in relation to third parties
read moreVAT liability in the case of the early termination of a contract for services
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