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Umsatzsteuer Newsletter 39/2020
Annual Tax Act (Part 8): OSS for all services to non-taxable persons – in particular passenger transportation
In the eighth part of our KMLZ newsletter series on the Annual VAT Act 2020 we comment on the extension of the OSS-procedure applicable for all supply of services to non-taxable persons. In particular we explain the effect of OSS to cross-border passenger transportation services and other changes in this context. The simplification rules, as laid down in sec. 5 of the German VAT Implementation Code, are to be abolished. Consequently, as of 1 January 2021, short distances of up to 10 kilometers travelled in Germany will be subject to German VAT. This will result in an additional administrative burden being placed on providers of cross-border passenger transportation.
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Umsatzsteuer Newsletter 38/2020
Annual Tax Act 2020 (Part 7): Implementation of a decentralised taxation procedure for federal and state governments
This is the 7th part of our Newsletter series on the Annual Tax Act 2020. Today, we will focus on the legislator’s intended implementation of a so-called decentralised taxation procedure for federal and state authorities. The tax authorities already allow individual dependent organisational units of the federal and state governments to be treated as taxable persons. However, a legal basis for this does not yet exist. Such a legal basis is now to be established, so that the individual organisational units may exercise all rights and obligations under VAT law after the option period has expired. This represents a simplification. However, many questions remain open.
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Umsatzsteuer Newsletter 37/2020
Annual Tax Act 2020 (Part 6): VAT exemptions in the healthcare / nursing care / social services sector
The sixth part of our newsletter series on the Annual Tax Act 2020 deals with the changes regarding the healthcare, nursing care and social services sector. The legislator is further aligning the German VAT law in this sector to European law. The draft of the Annual Tax Act 2020 provides for a number of selective extensions of the corresponding VAT exemptions. In particular, the assessment of the 25 % threshold, provided for in the residual provision of sec. 4 no. 16 German VAT Act, is to be adjusted. Furthermore, the legislator wants to clarify, that short-term room rentals by student unions to students are VAT-exempt.
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