- A domestic fixed establishment in the sense of Section 13b Paragraph 7 Sentence 3 of the German Value Added Tax Act or a fixed establishment in the sense of Article 192a of the VAT Directive and Article 53 of the VAT Regulation does not require that the fixed establishment employs its own personnel.
- A minimum stock of personnel and material resources is sufficient, which presupposes a sufficient degree of permanence and a structure that, in terms of personnel and technical equipment, enables the autonomous provision of the services in question.
- The concept of a fixed establishment in Section 12 of the German Fiscal Code is not decisive.
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.
