Tax-Free Mediation Services for Online Loan and Bank Account Brokerage by Hidden Intermediaries

• Court ruling from Munich on July 2, 2025
• Concerns tax-free brokerage services under specific sections of the UStG law
• Involves an online intermediary for private loans and bank accounts
• Services are tax-free if the intermediary’s activities aim to connect potential customers with the bank
• Intermediary uses methods like information gathering, targeting, and retargeting
• The intermediary does not openly act as a broker to the customers
• The intermediary is not involved in negotiating terms between the bank and customers

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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