- Services benefiting a foreign parent company are considered supplied to the foreign parent abroad.
- German VAT does not apply in this case.
- This remains true even if the service is ordered by the company’s German liaison office.
- The German liaison office is not treated as the recipient of the services.
Source: leitnerleitner.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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