- FG Cologne, judgment of 15.11.2023
- The question of whether supervisory board members are considered entrepreneurs for VAT purposes has been the subject of recent court cases
- The Cologne Tax Court recently had to address the issue of unauthorized VAT invoicing to non-entrepreneurs
- A session-dependent remuneration for supervisory board members does not automatically create the necessary economic risk for entrepreneurial status
- Holding the position of chairman of a supervisory board does not mean the activity is considered to be carried out in one’s own name and responsibility
- Correcting an invoice with unauthorized VAT is not necessary if the recipient is not entitled to input tax deduction
Source: datenbank.nwb.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.
