During deliberations in the Bundestag, the governing coalition rejected a motion to extend the reduced VAT rate for food in restaurants until the end of 2024.

With a comprehensive tax amendment act, which primarily contains simplifications and simplifications, the German government wants to provide new growth impetus for the German economy.

The European Court of Justice must examine whether the free supply of heat to another business is subject to VAT as a free transfer of value.

According to a landmark ruling by the Federal Fiscal Court, the tax liability of the tax group parent is in line with EU law. However, the tax group itself is not necessarily dependent on the tax group parent having a majority of votes.

The introduction of the zero tax rate for the supply of certain photovoltaic systems also has an impact on old systems, particularly when it comes to the removal of such systems or free transfers of value.

The tax authorities have published detailed regulations on VAT exemption for the supply of new photovoltaic systems from 2023.

As long as objective indications for the decision on the allocation of a mixed-use asset to business or private assets become apparent within the allocation period, the decision does not have to be communicated to the tax office within the deadline.

Under EU law, the transportation of patients is generally exempt from VAT under certain conditions as a service closely related to social welfare.

Taxpayers can look forward to higher tax-free allowances and an improvement in the home office allowance in 2023.

The European Court of Justice is convinced that the German requirement that the controlling company is also liable for VAT complies with EU law.