VAT on Delivery of Stray Animals from Abroad: BFH Ruling on Reduced Tax Rate

• Delivery of ownerless animals from abroad may be subject to reduced tax rate
• Animals must be different from those traded by commercial animal dealers subject to standard tax rate
• Case involved a non-profit organization that brought animals from EU to Germany for adoption

Source: datenbank.nwb.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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