The Federal Fiscal Court (BFH) has now decided that the German small business regulation is not applicable if the entrepreneur is resident abroad. An Italian citizen resident in Italy, who rented an apartment in Germany via internet portals, had sued. The German tax office charged turnover tax on the rental turnover achieved, whereas the woman sued. She wanted to be covered by the German small business regulation and claimed that during her stays in Germany she had personally taken care of the administration and maintenance of the apartment.
Source: js-steuerberater.de
Latest Posts in "Germany"
- No VAT Exemption for Mortuary Refrigeration as Part of Funeral Services, BFH Rules
- License Fees Must Be Added to Customs Value if Payment Is a Condition of Sale
- Germany Clarifies VAT Exemption Rules for Pre-Import Supplies and Customs Procedures
- Is Your ERP Ready for Germany’s 2027 E-Invoicing Requirements?
- Compensation Payments for Copyright Infringements Are Subject to VAT, Rules EU Court
