With its letter of 8 July 2021, the Federal Ministry of Finance published its change of view on the VAT treatment of supervisory board members. According to this, the activity of a supervisory board member is only subject to VAT if at least 10% of the remuneration for this duty is variable. In its most recent letter of 29 March 2022, the Federal Ministry of Finance now clarifies important questions of application: The time of supply has now been redefined. Key points for determining the 10% threshold have been shifted. New non-objection regulations have been provided.
Source: kmlz.de
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
