The Fiscal Court of Lower Saxony (FG) was the first fiscal court to implement the more recent ECJ case law and to rule on the VAT treatment of the income of a chairman of an administrative board. According to this ruling, the activities of a chairman of the administrative board are not subject to value-added tax if he neither appears externally in his own name nor has the authority vis-à-vis the pension fund to make the decisions necessary for its management.
Source: js-steuerberater.de
Latest Posts in "Germany"
- German VAT Registration Guide 2026 for E-Commerce Sellers
- E‑Invoicing & E‑Reporting Explained: X‑Rechnung Invoices in Germany
- No VAT Exemption for Mortuary Refrigeration as Part of Funeral Services, BFH Rules
- License Fees Must Be Added to Customs Value if Payment Is a Condition of Sale
- Germany Clarifies VAT Exemption Rules for Pre-Import Supplies and Customs Procedures
