- The BMF has updated the Umsatzsteuer-Anwendungserlass (UStAE) as of 31.12.2025, incorporating recent case law and editorial changes.
- The changes are purely editorial with no substantive legal impact, so no application rules are needed.
- Adjustments related to recent tax laws (Wachstumschancengesetz, BEG IV, JStG 2024) were already made in a previous BMF letter dated 8.7.2025.
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.
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