In the past tax authorities of the various German states treated research institutions differently with regard to their status as VAT taxable persons and their right to recover input VAT. The German Federal Ministry of Finance has now issued a Circular whereby a uniform approach should be applied going forward.
On 27 January 2023 the German Federal Ministry of Finance issued a circular to ensure that a uniform approach is applied by tax authorities in all German states with respect to the qualification of research institutions.
Source: dlapiper.com
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