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Place of Supply in Loss Adjustment: BMF Guidance and CJEU Ruling

  • The BMF has issued guidance on the place of supply in the case of loss adjustments following a CJEU ruling.
  • Loss adjustment services provided by third-party companies on behalf of an insurance company are not considered consulting services.
  • The CJEU ruling states that there is no pure consulting service if a service requires decision-making authority.
  • Services carried out as part of the legal profession mainly involve representing and defending the interests of a client.
  • The “similar services of other traders” category includes services that serve the same purpose as the named activities.
  • The BMF guidance applies to all open cases.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


VAT news
VAT news