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Germany: Draft bill for Annual Tax Act 2024 includes VAT-related measures, other VAT developments

Recent VAT developments that may affect businesses in Germany

April 30, 2024

Businesses have received an unofficial version of a draft bill for an Annual Tax Act 2024. The draft bill has not yet been published by the Federal Ministry of Finance (BMF), but according to reports the draft has been submitted by the BMF for early coordination within the government.

The draft bill includes value added tax (VAT) amendments relating to:

  • Place of supply of other services for virtual services
  • Exemptions
  • Issuing invoices
  • Input tax deduction
  • One-stop shop procedure
  • Small businesses
  • Brexit

Read an April 2024 report prepared by the KPMG member firm in Germany
 

Other recent VAT developments that may affect businesses in Germany include the following items:

  • CJEU
    • Taxation of vouchers (judgment of 18 April 2024, C-68/23) (read TaxNewsFlash)
    • Benefits in kind (judgment of 25 April 2024,C-207/23)
  • Federal Tax Court (BFH)
    • Requirements for the person of recipient of the supply within the meaning of § 13b (5) sent. 1 UStG (ruling of 31 January 2024, V R 20/21)
    • Input VAT deduction in the case of health resorts (ruling of 18 October 2023, XI R 21/23 (XI R 30/19))
    • VAT margin scheme for works of art (ruling of 22 November 2023, XI R 22/23 (XI R 2/20))
    • Stock corporation as a subordinate company (ruling of 13 March 2024, V B 67/22)
    • Interest on arrears and Union law (ruling of 1 March 2024, V B 34/23 (AdV))

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.

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The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. KPMG LLP does not provide legal services.

The information contained herein is not intended to be “written advice concerning one or more Federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

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