The German Federal Tax Court (BFH) held (18 November 2021, V R 38/19) that the in-game “leasing” of virtual land in an online game is not subject to value added tax (VAT).
Other recent VAT developments that may affect businesses in Germany include the following items:
- Recipient of a supply in the case of the transfer of half of a joint property (BFH, ruling of 25 November 2021, V R 44/20)
- Business characteristic of supervisory board members (BMF, guidance of 29 March 2022 – III C 2 – S 7104/19/10001 :005)
- Input VAT deduction of a shareholder from investment transactions (BMF, guidance of 12 April 2022 – ref. III C 2 – S-7300 / 20 / 10001 :005)
Source: KPMG
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