It is therefore clear that only relatively inexpensive bicycles can be provided without VAT being charged. It is to be hoped that the Federal Ministry of Finance will also clarify this in the UStAE, because the language is currently unfortunate and leaves room for interpretation. In purely linguistic terms, the opinion of Dr. Read Sterzinger very well from sentence 5 of section 15.24 paragraph 3 ( UStDD 4/2022, p. 12 – free for subscribers) .
Sources:
Latest Posts in "Germany"
- Draft Tax Amendment Act 2025: Reduced VAT for Restaurants from January 2026
- Updated VAT Rules for Virtual Events: New Guidance on Supply and Exemptions
- BMF Allows EU Official Languages for Invoice Details in VAT Regulations Update, September 2025
- Federal Fiscal Court Ruling on VAT Exemption for Disability Assistance Services Funded by Personal Budget
- Tax Exemption for Care Services Funded by Personal Budget: Federal Fiscal Court Ruling 2025
