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Germany: Taxpayer not entitled to apply margin-scheme taxation; other VAT developments

Recent VAT developments in Germany

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March 3, 2025

The Federal Tax Court (BFH) on December 11, 2024, held (XI R) that an individual taxpayer conducting a used car business was not entitled to apply margin-scheme taxation, and was subject to standard taxation, because he had not proven the existence of the requirements of Section 25a of the Value Added Tax (VAT) Act and had not taken all reasonable measures to investigate irregularities in relation to his respective business partner.

Read a听听prepared by the 乐鱼（Leyu）体育官网 member firm in Germany

Other recent VAT developments that may affect businesses in Germany include:

  • The BFH opined on听the VAT assessment basis in the case of criminal confiscation of proceeds of crime (September 25, 2024 decision 鈥� XI R 6/23).
  • The Federal Ministry of Finance (BMF) issued guidance regarding barter-like transactions in the waste disposal sector (January 15, 2025 letter 鈥� III C 2 - S 7119/00004/002/027).
  • The Lower Saxony tax court held that if the conditions for both the tax exemption for workshops for the blind under sec. 4 no. 19 letter b UStG and for an intra-Community supply under sec. 4 no. 1 letter b UStG are met, the latter, which would allow for input VAT deduction is available, takes precedence (November 14, 2024 decision 鈥� 5 K 17/24).

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The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. 乐鱼（Leyu）体育官网 LLP does not provide legal services.

The information contained herein is not intended to be 鈥渨ritten advice concerning one or more Federal tax matters鈥� subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

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