The device bonus paid by a mobile service provider to an intermediary may constitute third party consideration for the supply of a mobile phone. The German Federal Fiscal Court previously stated this in its 2013 judgment in “Gratis-Handy (free mobile phone)” and the tax authorities subsequently adopted this view. In its letter dated 23 January 2024, the German Federal Ministry of Finance has now clarified that a contractual decoupling precludes consideration paid by a third party.