If forest land is acquired, no real estate transfer tax is due, according to the German Federal Fiscal Court, insofar as the forest’s trees are to be qualified as pseudo-components. Whether this also affects the VAT treatment depends on whether the seller applies the average rate taxation method.
Source: kmlz.de
Latest Posts in "Germany"
- German E-Commerce Group Achieves Multi-Country VAT Compliance Post-OSS Suspension with hellotax Support
- VAT Deduction for In-Kind Formation of a GmbH with Car Contribution
- Briefing document & Podcast: Germany E-Invoicing B2B Mandate, Timeline and Compliance
- General Court VAT case – T-569/25 (X-GmbH) – Questions – Can good faith be excluded from VAT assessment procedure?
- Emergency Service Provision Exempt from VAT Under § 4 Nr. 14 UStG by StB Michael Seifert
