- German Ministry of Finance published government draft of German Annual Tax Act
- Proposed changes in VAT law include definition of delivery of work and place of supply for virtual supplies
- Letter from Federal Ministry of Finance commented on VAT classification of online event services and other online services in B2C sector
- Pre-produced recording of event is taxable at recipient’s location, live streams subject to standard VAT rate based on end customer’s residence from 1 July 2024
Source: assets.kpmg.com
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.
