Tax Treatment of Electronic Access to E-Paper in Print Subscription: FG Saarland Decision

• The Saarland Fiscal Court ruled that providing electronic access to an E-Paper in addition to a print subscription is a separate service subject to the standard tax rate
• Providing access to E-Paper is considered a standalone service, not a subsidiary service to the print subscription
• The total price of the subscription must be divided to determine the portion allocated to the print edition and the E-Paper edition

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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