Germany: Sales Taxes: VAT, GST

Subscribe

Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

E-Invoicing In Germany: Validation As The New Compliance Backbone

The German Federal Ministry of Finance (BMF) has unveiled a revised administrative guideline on mandatory electronic invoicing, dated October 15, 2025. Building on the 2024 guideline and insights from FAQs released earlier this year, this update represents a pivotal step in Germany's e-invoicing evolution.

AM

Alvarez & Marsal

Your German Subsidiary Made Simple – Reliable Tax Support For Global Businesses

Expanding your business into Germany is an exciting milestone, but it comes with its own set of challenges. Germany's strong economy, central location in Europe...

IG

IR Global

Collaborations With Content Creators – Is Your Company Tax And Social Security Law Compliant?

Content creators are increasingly coming under scrutiny by the tax authorities. In North Rhine-Westphalia, the tax authorities recently set up a separate division for criminal tax law.

OP

Oppenhoff

Die Zusammenarbeit mit Content Creators – ist Ihr Unternehmen steuer- und sozialversicherungsrechtlich richtig aufgestellt?

Content Creator rücken zunehmend in den Fokus der Finanzbehörden. In Nordrhein-Westfalen hat die Steuerfahndung kürzlich eine eigene...

OP

Oppenhoff

Germany's Legislative Push For E-Mobility: What Employers Need To Know

AM

Alvarez & Marsal

German Tax Update – 10 July 2025

AM

Alvarez & Marsal

Differences In The VAT Assessment Of "Work Supplies" In German VAT; Supplies With Installation Under European Union And Spanish Law (Part 3)

FG

Flick Gocke Schaumburg

German Tax Update – 3 July 2025

AM

Alvarez & Marsal

German Tax Update – 26 June 2025

AM

Alvarez & Marsal

German Tax Update – 20 June 2025

AM

Alvarez & Marsal

Tax-Savvy Selling: Getting Exit-Ready The Right Way

AM

Alvarez & Marsal

German Tax Update – 12 June 2025

AM

Alvarez & Marsal

Neuer Koalitionsvertrag – was rechtlich auf uns zukommt

Germany Strategy

OP

Oppenhoff

New E-Invoicing Requirements Are On Their Way

FG

Flick Gocke Schaumburg

EU Data Act: New Rules For Data Access, Contract Fairness And Cloud Portability In The Financial Sector

European Union Privacy

PL

PwC Legal Germany

VW muss nachsitzen: BGH erklärt Zustimmungsbeschlüsse zum Deckungsvergleich für nichtig

Germany Commercial

OP

Oppenhoff

German Government Adopted The Law On CO₂ Storage And Utilisation

Germany Environment

KL

Herbert Smith Freehills Kramer LLP

German TP Update: Amended Guidance On International Mutual Agreement And Arbitration Procedures

AM

Alvarez & Marsal

Focus IT&C – 3rd Quarter 2025

Germany Privacy

OP

Oppenhoff

New VAT Rules For Online Events: What Providers Now Need To Know!

Being online has become a firm part of our lives. This has been accelerated in no uncertain terms by the COVID-19 pandemic and the resulting lockdowns.

FG

Flick Gocke Schaumburg

VAT And The Supply Of Tickets For Major Sporting Events

Invitations and free tickets to sporting events handed out by companies (to employees, business associates or as part of sweepstakes) are very popular.

FG

Flick Gocke Schaumburg

ViDA - VAT In The Digital Age: Digitalization Of VAT In The EU

After almost two years, the EU Council has reached an agreement on the "VAT in the Digital Age" legislative package. This paves the way for the Europe-wide amendment of VAT law.

FG

Flick Gocke Schaumburg

German Tax Authorities Publish Guideline For Mandatory E-invoicing Rules Applying From January 1, 2025

Under current German VAT law, there is a standard format for invoices. However, companies may deviate from this format with the recipient's consent.

AM

Alvarez & Marsal

Introduction Of Mandatory EInvoicing In Germany

RS

RSM Ebner Stolz

Supplemental Claims For Income Tax And Value Added Tax After Airbnb Disclosure

SE

Schlun & Elseven Rechtsanwalte

Beschränkungen des Vorsteuerabzugs auf Transaktionskosten

BK

Bär & Karrer

VAT Exemption For Management Of All Alternative Investment Funds (AIFs) From 1 January 2024

P

POELLATH

Introducing The EU's Central Electronic System Of Payment Information (CESOP) Regime – Key Legal Considerations For Client Facing Documentation

European Union Finance

PL

PwC Legal Germany

Proposed Extension Of VAT Exemption For Management Of All Alternative Investment Funds (AIFs)

Germany Finance

P

POELLATH

German Federal Labor Court: Employers May No Longer Cite ‘Better Negotiating Skills' As An Argument For Unequal Pay

Germany Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

Current Legislative Proposals To Combat The Energy Crisis

Germany Employment

OP

Oppenhoff

Update On VAT Exemption For Venture Capital Funds

P

POELLATH

Changes To Intrastat Reporting

Germany International

WG

WTS Global

German Federal Labor Court: Employers May No Longer Cite ‘Better Negotiating Skills' As An Argument For Unequal Pay

In the past, the argument was often made that a female employee might not be entitled to a differential compensation claim due to lower pay compared to a male colleague...

Germany Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

Current Legislative Proposals To Combat The Energy Crisis

On both 14 and 29 September 2022, the Federal Cabinet passed a multitude of bills to combat the energy crisis and thus set them on their way through parliament.

Germany Employment

OP

Oppenhoff

Update On VAT Exemption For Venture Capital Funds

The so-called Act to Strengthen Germany as a Fund Jurisdiction added an exemption to the German VAT Act from VAT for management services rendered to "venture capital funds" (Wagniskapitalfonds)...

P

POELLATH

Changes To Intrastat Reporting

The International Trade in Goods Statistics (ITGS) is based on two data compilation systems: one for extra-EU trade statistics (data relating to trade of goods with non-member countries) and...

Germany International

WG

WTS Global

Reduction In Interest On Back Taxes And Tax Refunds In Germany – How Will These New Rules Benefit Your Business?

HS

Herbert Smith Freehills Kramer LLP

Gut Gedacht, Aber Nur Halb Gelöst: Die Neuen Regelungen Zur Abführung Von Steuern Während Der Unternehmenskrise Und Die Geschäftsleiterhaftung – Wie Gehe Ich In Der Praxis Damit Um?

Der seit dem 1. Januar 2021 geltende neue § 15b Abs. 8 InsO sieht vor, dass eine Verletzung steuerrechtlicher Zahlungspflichten nicht vorliegt, wenn zwischen dem Eintritt der Zahlungsunfähigkeit nach § 17 InsO ...

Germany Insolvency

BB

Buchalik Brommekamp Rechtsanwalte

Draft Fund Jurisdiction Act – VAT Exemption For VC Funds Gets Closer

In the last year of the current Grand Coalition, the German Federal Ministry of Finance has made a remarkable proposal: an Act to Strengthen Germany as a Fund Jurisdiction.

Germany Finance

P

POELLATH

Reduction Of Value Added Tax Rates – Practical Impacts

In effect from 1 July 2020 until the end of 2020, the German legislator has decided to reduce the value added tax ("VAT") rate from 19% to 16% and from 7% to 5%; respectively.

MB

Mayer Brown

M&A COVID-19 Wire - Part 10

Please find another M&A update relating to the COVID-19 pandemic.

Germany Coronavirus

P

POELLATH

Measures Under German Tax Law To Create Or Preserve Liquidity

HK

HEUKING

Fiscal Measures Of The German Government In Light Of The COVID-19 Pandemic

Germany Government

CG

Cleary Gottlieb Steen & Hamilton LLP

M&A COVID-19 Wire

Germany Commercial

P

POELLATH

German Input Tax Refund Procedure In Practice May Violate EU Law

DP

DLA Piper UK LLP

Kryptowährungen und Steuern

SS

SKW Schwarz

Selling Online To Germany? You Need To Read This

TG

TMF Group BV

Destination Germany

Germany Commercial

TG

TMF Group BV

2018 German Tax Reform For Investment Funds

Germany Finance

I

Intertrust

Amended VAT Exemption For Management Of Alternative Investment Funds (AIF) Effective As Of 1 January 2018

P

POELLATH

Amendment Of The German Inheritance And Gift Tax Act

TW

Taylor Wessing

Reform Of The German Investment Tax Act (Investmentsteuergesetz) - June 2016

P

POELLATH

Potential Tax Consequences Of Brexit From A German Perspective

European Union Tax

RS

Reed Smith (Worldwide)

2016 German Law Changes And Administrative Outlook Part 1

Germany Commercial

TG

TMF Group BV

ECJ Decision (C-595/13) Dated 9 December 2015 Regarding VAT Exemption For Management Of Investment Funds

European Union Finance

P

POELLATH

Reform Of The German Investment Tax Act (Investmentsteuergesetz), Elimination Of Tax-Free Status Of Capital Proceeds From Portfolio Shareholdings

P

POELLATH

See more

Latest Videos

See more

Rejestracja VAT – Na Co Zwrócić Uwagę Jako Przedsiębiorca?

KHG Hupajlo Grzegorczyk & Partners

Introduction To Our Services By The Founder Of The Firm (Video)

CA

CYAUSE Audit Services Ltd

Tax 2024: What To Expect - Discover The Recordings Of The Webinar Series

AM

Arendt & Medernach

Taxation In Slovakia 2024 (Video)

ZI

Zugimpex International GmbH

The Accounting Function Fundamentals (Video)

CG

CSB Group

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More