- Changes to the Umsatzsteuer-Anwendungserlass regarding payments to a telecommunications provider in case of early termination of a service contract with a minimum term
- Telecommunications providers receiving compensation payments for early termination are considered payment for services
- The principles in this letter apply to all open cases
- The letter will be published in the Bundessteuerblatt Teil I
Source: bundesfinanzministerium.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.
