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"
- 13th E‑Invoicing Summit (E‑Rechnungs‑Gipfel 2026) (June 22-24, 2026)
- Peppol Publishes English Guide for Central Settlement Standards to Boost Cross-Border E-Invoicing
- FeRD Releases Updated Reference Invoices to Simplify ZUGFeRD Adoption for Diverse Business Sectors
- English Translation of GEBA Format Specification 1.0.1 Released for International Peppol Integration
- ZUGFeRD 2.5 to Launch May 2026, Adds Gross Invoice Support for Specialized Industries
