Philip Nürnberg comments on the Federal Fiscal Court (BFH) judgment of October 12, 2023
V R 11/21Shareholders of a partnership can provide remunerated other servicesInterpretation of § 10 para. 5 of the German VAT Act (UStG) regarding construction servicesBFH emphasizes the necessity of an overall assessment of the relevant circumstances in distinguishing taxable and non-taxable services.
Source: datenbank.nwb.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.
Latest Posts in "Germany"
- BFH Clarifies VAT Rules for Single- and Multi-Purpose Vouchers After ECJ Ruling
- Germany Updates E-Invoicing FAQ: New Clarifications on Transmission and Compliance for 2025
- Comprehensive VAT Guide – Germany (2026)
- ecosio Webinar: 8 Key considerations for Germany’s E-Invoicing Mandate
- End of Cuxhaven Free Zone and Updates to Customs and Energy Tax Penalties in Germany
