The German Ministry of Finance (BMF) issued an opinion (III C 2 – S 7100-b/19/10001 :004 (16 November 2020)) addressing the value added tax (VAT) treatment of the sale of a business in its entirety while its corporate activity continues—that is, as a going concern.v
Source: KPMG
Latest Posts in "Germany"
- Germany Clarifies Input VAT Refund Procedures for Non-EU Businesses
- ECJ Ruling Clarifies VAT Treatment of Transfer Pricing Adjustments
- ECJ Rules Transfer Pricing Adjustments Aren’t Automatically Subject to VAT
- The Planned VAT Reform “21-10-0”: Implications and Risks
- Guest Cards as Multi-Purpose Vouchers under German VAT Law
