EU – quick fixes and COVID-19

Recent weeks saw a surge of contact-free delivery options and some freight forwarders made it mandatory to ensure the safety of their staff. As a result the customers do not confirm the receipt of the goods via signature anymore.

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Deutschland – Unterscheidung zwischen aktive und passive Niederlassung für die Zwecke der Umsatzsteuer

Die Voraussetzungen einer umsatzsteuerlichen Betriebsstätte sind höchst komplex, durch eine weitgefächerte Kasuistik geprägt und im Einzelnen umstritten. Art. 11 MwStVO enthält eine Definition der umsatzsteuerlichen Betriebsstätte (“feste Niederlassung”), der auch der für die Finanzverwaltung bindende Umsatzsteuer-Anwendungserlass folgt (siehe Abschnitt 3a.1 Abs. 3 und Abschnitt 3a.2 Abs. 4 UStAE). Demnach ist nach dem Empfängerortprinzip (sog. “passive Niederlassung”) und dem Sitzortprinzip (sog. “aktive Niederlassung”) zu unterscheiden.

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Switzerland – Event organiser abroad / COVID-19 situation / think tax

Article written by Olivier Comment

The COVID-19 situation drastically changes the business especially within the frame of events. Since physical events are now forbidden, some organisations consider to adapt the set-up of the event to comply with the current measures by implementing a virtual event instead. 

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Saudi Arabia – Temporary relief of some penalties

Further to the announced plan by the Saudi Cabinet, which has amounted to more than SAR 120 Billion in an effort to mitigate the implication of COVID-19 pandemic on the economic activities and private sector, the Ministry of Finance “MOF” has offered a temporary relief for some tax related penalties.

Find more information on the topic in the PDF below.

Switzerland – Federal Customs Administration supports companies in COVID-19 crisis

On 23 March 2020, the Federal Customs Administration officially published a set of measures to support companies affected by the coronavirus during this challenging time. The package is especially focused on simplifications regarding payment settlement and operational customs clearing handling for specific types of goods and professional groups.

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UK – Pay no import duty and VAT on medical supplies, equipment and protective garments (COVID-19)

Find out how to pay no import duty and VAT on protective equipment, relevant medical devices or equipment brought into the UK from non-EU countries during the coronavirus (COVID-19) outbreak.

Find more information on the topic by clicking the link below:

Germany – tax measures in response to COVID-19

The Federal Ministry of Tax announced within the Q&A section re Covid-emergency measures that donations of medical equipment, as well as the free provision of personnel for medical purposes, will be exempt from value added tax from April 3, 2020 until the end of the year for beneficiary organizations. Nothing was published yet.

If you are interested in further details please contact the following person.

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