- Germany’s draft 2026 Annual Tax Act proposes changing VAT grouping (Organschaft) so businesses would opt in actively instead of being automatically grouped.
- The reform is intended to improve certainty and prevent unintended fiscal unity arrangements.
- If Parliament approves, the new rules would take effect on 1 January 2030.
- Earlier drafts had suggested a 2029 start date.
Source: vatcalc.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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