VAT Newsletter 53/2024
Federal Fiscal Court: Intermediary services related to the sale of experience vouchers through voucher portals
The issue of vouchers by voucher portals regularly constitutes intermediary services. In its recently published judgement of 5 September 2024 (V R 21/23), the German Federal Fiscal Court took a closer look at when these services are provided and at which amount they are to be taxed. The judgement was issued under the old legal situation. However, it is also relevant for the new legal situation and offers potential for structuring, particularly with regard to multi-purpose vouchers.
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