- ⚡ Tax Exemptions Narrowed: Electricity from landfill gas, sewage gas, and biomass will lose general tax exemptions unless used in highly efficient CHP systems under 2 MW.
- Electric Vehicle Charging Clarified: Charging point operators are now clearly defined as tax liable parties, with bidirectional charging rules preventing EV users from becoming unintended tax debtors.
- New Reporting Duties & Penalties: Electricity suppliers must estimate and report annual tax liabilities twice yearly; failure to comply may result in administrative fines.
Source KMLZ
Latest Posts in "Germany"
- Germany’s B2B E-Invoicing Mandate: Phased Rollout to Combat VAT Fraud and Modernize Tax System
- Germany Tightens Tax Rules for Influencers & Content Creators
- Monthly Overview of VAT Conversion Rates 2025 per BMF Letter September 1, 2025
- Federal Fiscal Court Rules on VAT Allocation for Discounted Restaurant Menus
- VAT Treatment of Condominium Associations (Part 2): Tax Implications and Options for Owners
