The BFH has ruled that the in-game “leasing” of virtual land in an online game is not a taxable supply. Conversely, as a matter of contractual law the exchange of a game currency into legal tender (in the case under dispute via an exchange administered by the operator of the game) gives rise to a supply subject to VAT.
Source KPMG
Latest Posts in "Germany"
- German Federal Tax Court Rules on Double RETT Assessment in Share Deal Transactions
- VAT Correction Claims in Insolvency: Authority and Entitlement Under German Tax Law
- VAT Identification Number and Confirmation Request – Revision Admitted for Legal Clarification
- Comments on ECJ C-101/24 (Xyrality) – VAT Treatment of Mobile App Services Before 2015
- ECJ C-101/24 ( XYRALITY) – Judgment – German developer is not liable for VAT on services via an app store
