- Gratuitous (unentgeltliche) cross-border transfers are not considered exports nor exempt as intra-community supplies.
- Tax exemption for intra-community supplies requires a taxable (entgeltliche) transaction.
- Gratuitous transfers do not fulfill the requirement of consideration for intra-community acquisition.
- The VAT Application Decree (UStAE) will be updated accordingly.
- These principles apply to all pending cases.
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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