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.

The EU and Indonesia have agreed on a free trade agreement. While the exact content has not yet been published, some important cornerstones are already known. Indonesia ESG standards – this agreement is relevant for European companies in terms of obligations under the CSRD and CSDDD. Simplified rules will apply to the issuance of proofs of origin.

On 8 August 2025, the Federal Ministry of Finance (BMF) updated its long-awaited application letter on online education and other events dated 29 April 2024. The main point of criticism, according to which recordings lead to the entire supply being subject to VAT, has been modified. This is to be welcomed. However, the reversal is only partially successful. All providers must re-evaluate their courses at short notice. Some will even be required to make urgent changes to their practices. Providers of online events are currently subject to a hodgepodge of several Ministry of Finance letters, a new version of sec. 4 no. 21 of the German Value Added Tax Act and the Distance Learning Protection Act.