German Federal Tax Court: in-game renting services do not fall within the scope of German VAT
As part of an online game, the plaintiff acquired virtual land from the American game operator, parceled it out and rented it to other users within the online game in return for payment of a virtual currency. Accumulated game money (C-dollars) was then exchanged by the plaintiff for US dollars via the game’s own exchange service, which he later had paid out in Euros. For this purpose, the plaintiff had registered a trade and also prepared a VAT return.
Source DLA Piper
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