- The German government approved the draft Annual Tax Act 2026 on 12 August 2026.
- The draft would create an optional VAT consolidated group under new section 2c of the VAT Act, subject to certain conditions and a tax authority application.
- It would also allow partnerships to be treated as controlled subsidiaries in a VAT consolidated group, responding to recent CJEU case law.
- These changes would take effect from 1 January 2030.
Source: taxathand.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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