The following developments have recently taken place abroad: +++ France abolishes limited fiscal representation for non-EU companies +++ Italy grants input VAT deduction on import VAT under certain circumstances, even without ownership of the imported goods +++ Poland sets timetable for mandatory use of e-invoicing system in 2026 +++ Swiss Parliament does not approve planned increase in regular VAT rate on 01.01.2026 +++ Slovakia uses pre-filled tax returns to improve the prevention of tax evasion and grants tax amnesty in 2026

The issue of personal liability for VAT debts repeatedly plays a significant role, particularly in insolvency proceedings. In a recent decision, the Federal Fiscal Court held that insolvent taxable persons are not liable for VAT debts that arise solely from actions taken by the insolvency administrator (XI R 23/22). Any post-insolvency liability of the taxable person is limited to the insolvency estate. In this respect, the decision provides some reassurance for taxable persons. However, the potential liability of the insolvency administrator remains unaffected.

An intermediation of insurance contracts is exempt from VAT under sec. 4 no. 11 German VAT Act if it does not lead to the conclusion of a new contract but merely to an adjustment of an existing contract, such as a tariff optimization. This is the view of the German Federal Fiscal Court in a decision published on 23 November 2025 (XI R 7/23). It is expressly not required that the contracting parties are brought together for the first time.