Saxon Finance Court: Tax Exemption for Brokerage Services in Company Sale

• Consulting and brokerage services related to company sale are exempt from tax.
• Banking and financial services, like arranging loans, trading receivables, or securities trading, are exempt from VAT.
• Intermediary services are not considered financial services.
• Acting in the name of another for another’s account is a key characteristic of intermediary services.
• If a shareholder commissions an entrepreneur to sell shares, the brokerage element should be considered a significant part of the service bundle.
• In the case in question, the plaintiff provided a bundle of services including mediation and advice, with mediation being the larger part.
• The Senate classified the service as a mediation service.

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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