The German Federal Tax Court issued a decision on a ‘fixed establishment’ for VAT purposes ( ECLI: DE: BFH: 2020: U.290420.XIR3.18.0 ). The case concerned a German business consultant who provides services in third countries on behalf of non-business customers. The question was whether an office building and employee, which have been made available to the consultant during his business trips abroad, must be regarded as fixed establishments in the third countries for VAT purposes. If so, and if the consulting services being provided must be allocated to such a fixed establishment, the consultant is not obliged to charge German VAT.
Source: fgs-blog.de
Latest Posts in "Germany"
- Germany Plans VAT Reform with 21% Standard Rate and Zero-Rated Food
- Briefing document & Podcast: Germany E-Invoicing & E-Reporting
- Input Tax Allocation for Mixed-Use Properties: Area-Based Rule Now Primary
- Updated Customs Authorizations Questionnaire Effective June 1, 2026
- VAT Spiral: How Higher Sales Tax Fuels Inflation and Raises Tax Revenue
