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Umsatzsteuer Newsletter 13/2022
German Federal Fiscal Court: In-game transactions are not within the scope of VAT
The Federal Fiscal Court recently had to decide the rather exciting question of whether in-game renting services fall within the scope of German VAT. It ultimately found that they do not. However, the Court ruled that any exchange of in-game currency for real money on an exchange platform managed by a gaming operator does constitute a supply of service within the scope of German VAT. The consequences for gaming operators and players are significant.
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Umsatzsteuer Newsletter 12/2022
Contractual grants to sports clubs not necessarily subject to VAT
Not every grant is subject to VAT. The Federal Fiscal Court‘s decision of 18 November 2021 (V R 17/20) marks a change in its jurisprudence. The assessment of whether a grant is subject to VAT is not only based on the underlying legal relationship between the grantor and the recipient of the grant. The “economic reality” of the situation is also crucial.
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Umsatzsteuer Newsletter 11/2022
Ukraine war: (value added) tax relief for aid measures and donations
The war in the Ukraine is causing worldwide horror but has also given rise to a wave of solidarity. Both private taxable persons and public sector companies are providing support in a variety of ways. For example, sports halls and holiday flats are being turned into emergency shelters. Taxable persons are helping through in-kind donations and money. The tax authorities are supporting this collective commitment of society through (value added) tax relief.
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