- Court ruling from Munich on July 2, 2025
- Concerns tax-free brokerage services under specific sections of the UStG law
- Involves an online intermediary for private loans and bank accounts
- Services are tax-free if the intermediary’s activities aim to connect potential customers with the bank
- Intermediary uses methods like information gathering, targeting, and retargeting
- The intermediary does not openly act as a broker to the customers
- The intermediary is not involved in negotiating terms between the bank and customers
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"
- German MOF Proposes Tax Relief Measures in Draft Tax Amendment Act 2025
- Germany Proposes Permanent VAT Reduction for Restaurant Services in 2025 Tax Amendment Bill
- Webinar MDDP: E-invoicing for SMEs – upcoming changes in Poland, Germany and Belgium (Sept 9)
- VAT Exemption for Export Deliveries: Clarification of EU Court’s Anti-Abuse Rulings and Guidelines
- Finance Ministry Updates Tax Code Application Decree with New E-Invoicing and Record-Keeping Rules