The German Federal Ministry of Finance has issued an updated list of domestic entrepreneurs who predominantly operate international air travel, which replaces the previous list issued on 9 December 2022. The update includes changes to the spelling of some company names, address changes and changes resulting from corporate restructuring that should have been taken into account from 1 January 2023 to apply for the tax exemption under § 4 No. 2 in conjunction with § 8 (2) of the German Value Added Tax Act. The list is effective as of 1 January 2023, and is published in the official gazette of the Federal Ministry of Finance.
Source: bundesfinanzministerium.de
