- Revenue from insurance contract tariff optimization by insurance brokers is exempt from VAT, even without changing the insurer.
- The BFH ruled that such activities fulfill the requirements for VAT exemption under § 4 Nr. 11 UStG.
- The exemption applies because the broker connects the customer and insurer for contract amendments, not just for new contracts or insurer changes.
- The decision upholds the principle of tax neutrality, preventing brokers from having to recommend insurer changes solely for tax reasons.
Source: nwb-experten-blog.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.
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