From January 1, 2020, the reduced tax rate will generally apply to the transportation of people in German rail transport (amendment to Section 12 (2) No. 10 UStG). In addition, on January 1, 2020, section 34 (1) sentence 2 UStDV was repealed and section 35 (2) sentence 2 UStDV was adjusted. With BMF letter from January 21, 2020, the administration commented on this tax rate reduction.
The sale of special cards such as B. BahnCard 25 or 50 is not subject to the tax rate reduction. The sale of such tickets is an independent other service (of its own kind), which consists in granting the right to receive ticket reductions of 25% or 50% from the transport company and its cooperation partners during the term of the ticket.
Source: awb-international.de
