Fees for connection to a local liquid gas supply network are subject to the reduced tax rate as “supply of gas” in the same way as gas house connections. Laying a connection from a (private) liquid gas tank to the lines of the consumer in the house or up to a house entry is not favored, as this is not a connection point between the line network of the (liquid) gas supplier and the consumer’s property acts.
Source: nwb-experten-blog.de
Latest Posts in "Germany"
- German Court Rules on Input VAT Adjustment for Repayment by Guarantors in Failed Transactions
- German Court Clarifies Input VAT Adjustment Rules for Repayment by Bank Guarantors
- German Court: Input VAT Deduction Must Be Adjusted After Import VAT Repayment in Insolvency
- Direct VAT Refund Claim by Recipient in Supplier Insolvency Approved by Baden-Württemberg Tax Court
- VAT Exemption for Educational Services Expanded and Redefined in Germany from January 2025













