The Fiscal Court of Lower Saxony (FG) was the first fiscal court to implement the more recent ECJ case law and to rule on the VAT treatment of the income of a chairman of an administrative board. According to this ruling, the activities of a chairman of the administrative board are not subject to value-added tax if he neither appears externally in his own name nor has the authority vis-à-vis the pension fund to make the decisions necessary for its management.
Source: js-steuerberater.de
Latest Posts in "Germany"
- Germany 2026 Tax Reform: Permanent 7% VAT for Restaurants, Increased Charitable Allowances
- Germany Releases E-Invoicing Guideline Aligning VAT Law with EU Standard EN 16931
- German MOF Proposes Tax Relief Measures in Draft Tax Amendment Act 2025
- Germany Proposes Permanent VAT Reduction for Restaurant Services in 2025 Tax Amendment Bill
- Webinar MDDP: E-invoicing for SMEs – upcoming changes in Poland, Germany and Belgium (Sept 9)