- Changes to the VAT application decree
- Clarification on the distinction between payment for a service and a non-taxable grant
- Importance of the purpose associated with payments
- Example provided regarding a municipality transferring management of a sports hall to a sports club
Source: bundesfinanzministerium.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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