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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.

Source: hub.kpmg.de

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.

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