- Sales for maritime and aviation transport are tax-exempt
- This exemption simplifies the process for businesses using ships and aircraft for taxable or tax-exempt activities
- Brokerage services related to tax-exempt services are also tax-exempt
- The question of whether a single service is provided when a broker facilitates multiple transactions was addressed by the BFH
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.
