- 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: bundesfinanzhof.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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