The Federal Government is making a renewed attempt to amend electricity and energy tax law following the failure of the 2024 draft. The amendments to electricity tax law include, among other things, the introduction of clear guidelines for bidirectional charging of electric vehicles, the extension of tax exemption to electricity intended to maintain the ability to generate electricity, and the establishment of a relief rate for taxable persons in the manufacturing sector and in agriculture and forestry for an indefinite period. The law is scheduled to take effect on 1 January 2026.

The Lower Saxony Fiscal Court denies a deemed reseller model according to sec. 3 para. 11a of the German VAT Act in the case of NFT sales via a digi-tal marketplace. The Fiscal Court classifies NFT sales as electronically sup-plied services, but does not consider the digital marketplace as being part of a reseller model. The beneficiaries are digital marketplaces, which merely provide intermediary services for VAT purposes despite their technical in-volvement in the sales process.