- the law on the temporary reduction of the VAT rate on gas deliveries via the natural gas network
- restaurant and catering services
- Introduction of a new “0% tax rate” for photovoltaics
- flat-rate input tax amounts
- change in the tax exemption of intra-community deliveries
- exemption for farm workers in agriculture and forestry
- adjustment to the tax exemption for sports clubs
- formal obligations for payment service providers for cross-border payments
- warranty services
- travel services in accordance with Section 25 UStG
- telecommunications services
- airport lounges
- venture capital funds
- blood donation services
- input tax distribution (real estate mixed use)
- ..
Source: haufe.de
