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VAT Exemptions for NATO Headquarters: New BMF Guidelines Effective November 2025

  • The BMF has issued a letter regarding VAT concessions based on the Supplementary Agreement to the Protocol on NATO Headquarters and VAT exemption under § 4 Nr. 7 Sentence 1 Letter d UStG.
  • The letter was published on November 14, 2025.
  • The letter is available on the BMF website.
  • It replaces the previous BMF letter from October 9, 2023.

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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