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Umsatzsteuer Newsletter 14/2022
VAT treatment of supervisory board members: Federal Ministry of Finance changes its legal opinion
With its letter of 8 July 2021, the Federal Ministry of Finance published its change of view on the VAT treatment of supervisory board members. According to this, the activity of a supervisory board member is only subject to VAT if at least 10% of the remuneration for this duty is variable. In its most recent letter of 29 March 2022, the Federal Ministry of Finance now clarifies important questions of application: The time of supply has now been redefined. Key points for determining the 10% threshold have been shifted. New non-objection regulations have been provided.
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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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