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"
- Input Tax Deduction under § 15 UStG: Key Issues in 25 Exam-Relevant Cases Plus Mini Exam
- New BMF Letter Clarifies VAT Rules for Company Cars Used Privately by Employees
- Germany Prepares XRechnung 4.0 for EU-Compliant E-Invoicing and Digital VAT Reporting by 2030
- Germany Mulls VAT Hike to 21% Paired With Income Tax Cuts and Grocery Relief
- Six Charged in Germany’s ‘Water into Wine’ VAT Fraud Case Involving Diesel Sales
