- Legal entities under public law have a VAT obligation
- Transition provision extended for two more years until 2026
- This is outlined in section 27 (22a) of the UStG-E
Source: assets.kpmg.com
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.
Latest Posts in "Germany"
- Fiscal Solutions: Are You Audit-Ready? Retail Tax Checks in Germany, France & Italy (April 30)
- Shifting Germany’s Tax Burden from Labor to Consumption Requires a Broad VAT Base
- BFH: Transfer Company Services for Corporate Restructuring Not VAT-Exempt as Social Welfare Services
- Input VAT Deduction Timing and EU Court Rulings: Key Changes for 2026 Invoices and VAT IDs
- No VAT on Free Provision of Stadium Facilities, But Input Tax Adjustment Required for Sports Club Outsourcing
