- The BMF updated the UStAE in section 24.3 regarding average rate taxation for agricultural services.
- The BFH ruled that services exceeding legal requirements for sustainable meat production are subject to average rate taxation.
- The BFH clarified that direct use for agricultural purposes is not always necessary for average rate taxation.
- A separate BFH ruling stated that reforestation services for compliance purposes do not qualify for average rate taxation.
- The BMF adjustments reflect these BFH decisions.
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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