- One stop shop procedure for foreign companies conducting occasional cross-border passenger transportation services at the borders of Germany with non-EU countries
- Procedure outlined in section 16 (5c) of UStG-E
- Procedure goes into effect the day after it is promulgated
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.