ollowing up on the ECJ, also the Federal Fiscal Court had already ruled in 2019 that supervisory board members who only receive a fixed remuneration do not qualify as entrepreneurs within the meaning of the German VAT Act (i.e. “taxable person” as per the VAT
Directive 2006/112/EC). The tax authorities have now adopted the case law on remuneration risk with a letter from the Federal Ministry of Finance dated 8 July 2021.
Source: WTS
Latest Posts in "Germany"
- Updated NACE Codes for VAT: EU Implementation and Application Guidance by BZSt
- German VAT Reform: Changes Effective January 2026
- Services provided by a prevention and personal development coach may be exempt from VAT
- Germany updates Tax Code Application Decree to reflect recent GoBD changes
- Germany 2026 Tax Reform: Permanent 7% VAT for Restaurants, Increased Charitable Allowances
