It is seriously doubtful whether the apportionment requirement for accommodation services is compatible with EU law.

The entitlement to input tax refund exists even if certain formal information is missing in the refund application.

There are extensive facilitations and simplifications for donations and other aid measures in favor of people from Ukraine.

Following in the footsteps of Olaf Scholz, the new Federal Minister of Finance, Christian Lindner, has now also spoken out in favor of deferring the VAT reduction in the catering industry.

EU law does not stand in the way of a cut-off period for the allocation of mixed-use items, even if the Federal Fiscal Court has yet to clarify its proportionality.

The extent to which a contingency fee due after termination of a contract is subject to VAT depends on the contractual agreements.

Even without a major annual tax law last year, there were again some changes in tax law at the turn of the year.

The Federal Ministry of Finance has extended the sales tax equity measures for aid to flood victims from the summer to the end of 2021.

Due to a reduction in the average sales tax rate, flat-rate farmers can expect a slightly higher tax burden from 2022.

No input tax deduction is possible from the costs of a necessary roof repair after installation of a photovoltaic system.