- The BMF has issued guidance on the place of supply in the case of loss adjustments following a CJEU ruling.
- Loss adjustment services provided by third-party companies on behalf of an insurance company are not considered consulting services.
- The CJEU ruling states that there is no pure consulting service if a service requires decision-making authority.
- Services carried out as part of the legal profession mainly involve representing and defending the interests of a client.
- The “similar services of other traders” category includes services that serve the same purpose as the named activities.
- The BMF guidance applies to all open cases.
Source: hub.kpmg.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
