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Change in Differential Taxation of Art Objects under § 24 Abs 2 UStG from 2025.

  • Change regarding the differential taxation of works of art (§ 24 para 2 UStG)
  • Differential taxation will not apply to works of art if the reduced tax rate is applied when sold to or imported by a reseller.
  • The change will take effect on January 1, 2025.

Source: info.leitnerleitner.com

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.

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