- Extension of the transitional period for taxation of public sector until 2026
- Clarification of distinction between works delivery, goods delivery, and services
- Taxation of event services based on location of event
- Removal of tax exemption for sales in tax warehouses from 2026
- Changes in tax exemption for educational services
- Reintroduction of reduced tax rate for art objects and collectibles
- Changes in taxation of firewood
Source: umsatz-steuer-beratung.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.