Germany – extension of deadlines and tax reliefs due to Corona


Due to the economic challenges because of Covid the German Ministry of Finance published further extensions of deadlines and tax relief measures due to the coronavirus pandemic. For more details please see the link.

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Germany – Extension of transition period for application of reverse charge mechanism for certain metals, selenium and cermet until 30.06.2015


PwC Global Brand  Industry: Downstream Refinery Construction ExpansionPhoto_RGB_Rep_0571_004.jpgThe German Ministry of Finance extended the transition period for the application of the reverse charge mechanism for certain metals, selenium and cermet pursuant to § 13 b para. 2 no. 11 German VAT law (with exception of e.g. supplies of gold and scrap metals, which were already subject to the reverse charge mechanism prior to 1 October 2014) from 31 December 2014 to 30 June 2015. Read More »

Update – Germany: new limitation in the application of deemed intra-Community supplies transition period extended until 30 September 2013


As reported in my previous post earlier this year, the German Ministry of Finance (Bundesfinanzministerium – BMF) proposed stricter rules for the application of the simplification rule which allows suppliers to treat certain cross-border transactions as an intra-Community transfer of own goods. As per the proposal this treatment will only be allowed if the supplier transports the goods himself.Read More »