Germany: Ministry of Finance publishes a new Decree on VAT grouping and input VAT recovery for holdco’s


Please find attached a newsflash from our German colleagues regarding the new Decree on VAT grouping and input VAT recover for holdco’s:

The Decree will apply to VAT groups and holdcos from  31 December 2018, but local tax authorities have the authority to allow an earlier application with explicit reference to the Decree for all transactions performed (it is not allowed to single out transactions from the application). Read More »