- BMF guidance of 12 June 2024 addresses input VAT deduction for legal entities under public law (LEPL) active in business
- Scope of application of 2b UStG, effective from 1 January 2017
- Transition provision in 27 (22) UStG allowed LEPL to continue applying previous law for supplies before 1 January 2021
- Corona Tax Relief Law of 19 June 2020 expanded transition provision to supplies after 31 December 2020 and before 1 January 2023
- German Annual Tax Act 2022 introduced optional transition limit for application of 2b UStG until 31 December 2024
- Government draft of German Annual Tax Act 2024 proposes extension of transition provision until 2026.
Source: assets.kpmg.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.
Latest Posts in "Germany"
- Updated VAT Rules for Virtual Events: New Guidance on Supply and Exemptions
- BMF Allows EU Official Languages for Invoice Details in VAT Regulations Update, September 2025
- Federal Fiscal Court Ruling on VAT Exemption for Disability Assistance Services Funded by Personal Budget
- Tax Exemption for Care Services Funded by Personal Budget: Federal Fiscal Court Ruling 2025
- VAT Input Tax Adjustment under § 15a UStG for Legal Assessment Changes (OFD)
