Germany: ECOFIN announces agreement on draft directive to incentivize the use of VAT import one-stop-shop (IOSS); other VAT developments
Recent VAT developments in Germany
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May 30, 2025
The Economic and Financial Affairs Council (ECOFIN) on May 13, 2025, announced an agreement had been reached on a draft directive seeking to incentivize the use of the value added tax (VAT) import one-stop-shop (IOSS). Read TaxNewsFlash
Read a May 2025 report prepared by the KPMG member firm in Germany
Other recent value added tax (VAT) developments that may affect businesses in Germany include:
- Tax liability of joint and several liability (Court of Justice of the European Union (CJEU) judgment of April 30, 2025 in C-278/24)
- Tax exemption for small consignments (CJEU judgment of May 8, 2025 in C-405/24)
- Taxability of contingency fees (CJEU Advocate General opinion of May 8, 2025 in C-744/23)
- Taxability of subsidies in public transport (CJEU judgment of May 8, 2025 in C-615/23)
- Taxability of the tool remaining on site (CJEU Advocate General opinion of May 22, 2025 in C-234/24)
- Reemtsma direct claim (Federal Tax Court (BFH) decision of December 5, 2024 in V R 11/23)
- VAT for administrative services for "dependent foundations" (BFH decision December 5, 2024 in V R 13/22)
- Admissibility of a complaint against an incorrect tax statement (BFH decision of April 30, 2025 in XI B 72/24)
- On the concept of mediation (BFH decision of April 24, 2025 in V B 4/24)