- The BFH ruled that supplies of equipment used solely for transactions under § 24 (1) sentence 1 UStG are not subject to average rate taxation.
- The BFH confirmed the administrative view and changed its previous case law.
- Standing crops (“stehende Ernte”) are not considered agricultural products before harvest.
- The VAT Application Decree will be amended based on this case law and applies to all open cases.
- For transactions until June 30, 2026, previous rules may still be applied for trust protection; after that, new rules and possible input tax adjustments apply.
Source: blogs.pwc.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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