BFH ruling expands reduced VAT rate to short-term rental of living spaces and camping areas in Germany.

• Germany’s VAT law allows for reduced tax rates on short-term rentals of living and sleeping spaces for hosting strangers.
• This also applies to short-term rentals of camping areas.
• The BFH court ruled that this law applies to all rentals of living and sleeping spaces by a business for short-term hosting of strangers, including rentals of living containers to harvest workers.
• The administration’s interpretation of the law must be adjusted to reflect this ruling.

Source: bundesfinanzministerium.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.

---

---