Umsatzsteuer Newsletter

Search

The restrictions being put in place due to the coronavirus are increasing, both in Germany and abroad. It is foreseeable that very many companies will experience severe economic difficulties as a result. The German tax authorities are attempting to mitigate the consequences through various measures, in particular by helping companies to obtain liquidity. This newsletter is intended to provide a brief, up-to-date overview of which measures concerning VAT have been announced and initiated.
mehr
Structures in VAT are not common. In the recent case before the Tax Court in Lower Saxony, the parties involved tried to obtain input VAT deduction by contributing the input supplies to the subsidiary company as shareholder contributions free of charge. Is this the new "pull a rabbit out of a hat trick" in VAT law set up with a view to undermining the rules for input VAT deduction?
mehr
The Coronavirus is spreading rapidly within the EU. In addition to restrictions on public life, companies in many EU member states are also struggling as a result of the virus. The national tax authorities are attempting to help affected companies by means of simplifications, extensions of deadlines and tax deferrals, all with a view to alleviating the negative effects of the Coronavirus. This newsletter provides an overview about the current situation.
mehr

Pages