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German Federal Fiscal Court: In-game transactions are not within the scope of VAT

The Federal Fiscal Court recently had to decide the rather exciting question of whether in-game renting services fall within the scope of German VAT. It ultimately found that they do not. However, the Court ruled that any exchange of in-game currency for real money on an exchange platform managed by a gaming operator does constitute a supply of service within the scope of German VAT. The consequences for gaming operators and players are significant.

Source: kmlz.de

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