A decision of the Federal Tax Court (BFH) concerning the business activities of supervisory board members and the corresponding value added tax (VAT) treatment concludes that a member of a supervisory board who is not subject to risk of payment because of non-variable fixed remuneration, is not active as a trader and is not subject to being invoiced for VAT.
Source: KPMG
Latest Posts in "Germany"
- German E-Commerce Group Achieves Multi-Country VAT Compliance Post-OSS Suspension with hellotax Support
- VAT Deduction for In-Kind Formation of a GmbH with Car Contribution
- Briefing document & Podcast: Germany E-Invoicing B2B Mandate, Timeline and Compliance
- General Court VAT case – T-569/25 (X-GmbH) – Questions – Can good faith be excluded from VAT assessment procedure?
- Emergency Service Provision Exempt from VAT Under § 4 Nr. 14 UStG by StB Michael Seifert
