- The Tax Amendment Act 2025, including several VAT measures, is expected to be considered by the Bundestag on December 5, 2025, and by the Bundesrat on December 19, 2025.
- Key VAT changes effective January 1, 2026, include a reduced 7% VAT rate for restaurant and catering services (excluding beverages), new notification procedures for assessment notices, and special rules for central customs clearance.
- Recent court rulings and opinions address VAT issues such as transfer pricing adjustments, input tax deduction rights, tax exemption for exports, incorrectly declared VAT, and the VAT treatment of bundled hotel services.
- Additional developments include VAT treatment of NFTs, voluntary online payments, tax-free brokerage services, and VAT on rent and ancillary costs in commercial leases.
Source: 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.
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