- Delivery of ownerless animals from abroad may be subject to reduced tax rate
- Animals must be different from those traded by commercial animal dealers subject to standard tax rate
- Case involved a non-profit organization that brought animals from EU to Germany for adoption
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.