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"
- Briefing document & Podcast: Germany E-Invoicing & E-Reporting
- Exchange Summit Europe 2026 @ Berlin, Sept 30 – Oct 2
- Case Study: Multi-Country VAT Registration for US Sellers Expanding in Europe
- VAT Hot Topics for the Public Sector (§ 2b UStG & E-Invoicing)
- Recent Developments in VAT and Customs Law Relating to China
