Overnight stays in hotels are treated differently throughout Europe. While European VAT law requires that all services related to overnight stays in hotels be taxed at a uniform rate of…
VAT
Background The so called One-Stop-Shop procedure (OSS) recently adopted as part of the German Annual Tax Act 2020 will replace the current VAT Mini-One-Stop-Shop (MOSS) procedure as of July 1,…
Taking advantage of tax benefits: e-bikes Background Over the last few years, electric bicycles (e-bikes or ebikes) in particular have become increasingly popular alongside classic bicycles. At the beginning of…
Reduced German VAT: updated draft letter by Federal Ministry of Finance In our blog article dated June 16, 2020, we discussed the first draft of a letter issued by the…
Temporary reduction of German VAT: initial guidance by the Ministry of Finance on its practical implementation Companies face major tax and administrative challenges from the temporary reduction in German VAT….
Temporary reduction of German VAT: how to deal with continuous services The German Federal Government agreed on June 3, 2020, to stimulate the German economy by reducing VAT rates from 19%…
Temporary reduction of German VAT in 2020 and its implications on businesses: time to act quickly The German Federal Government agreed on June 3, 2020, to stimulate the German economy…
VAT liability for cross-border transportation services: Ministry of Finance has extended the deadline In our blog article “VAT liability for cross-border transportation services: Important changes for forwarding agents“, we reported that…
VAT liability for cross-border transportation services: Important changes for forwarding agents Cross-border forwarding services (transportation of goods) in connection with third (non-EU) countries are under certain circumstances VAT-free (§4 Nr….