- Bundestag approved the 2025 Tax Amendment Act on December 4, 2025.
- The Act introduces tax relief for individuals and updates technical tax provisions.
- VAT on restaurant and catering services (excluding beverages) is permanently reduced to 7% from January 1, 2026.
- New rules are introduced for VAT treatment of goods under centralised EU customs procedures.
- Electronic notification becomes the default for certain VAT refund decisions, simplifying administration.
Source: regfollower.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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