- From January 1, 2025, the reduced VAT rate in Germany applies only to certain collectors’ coins, with new restrictions set by the Federal Ministry of Finance (BMF).
- The reduced VAT rate now covers only non-legal tender coins made of precious metals (gold, platinum, silver) that are not exempt under the investment gold VAT rule; legal tender coins and commemorative coins produced for commercial purposes are excluded unless they are rare or old.
- The previous simplification allowing the reduced VAT rate for all base metal coins, regardless of legal tender status, is repealed as of December 18, 2025.
- Until December 31, 2025, a non-objection rule applies, but from January 1, 2026, coins must be positively identified as collectors’ items of numismatic value to qualify for the reduced VAT rate.
Source: kmlz.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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