Archive for the author ‘Anna Danner’

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  July 2, 2026

  Cosmetic Surgery Now Potentially Exempt from VAT in Germany?

  Aesthetic procedures, commonly referred to as cosmetic surgery, may be exempt from value-added tax (VAT) under strict conditions. In a letter dated May 21,...
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  May 12, 2026

  Services to The Charitable Sphere Are Not Taxable Within The Scope of A Tax Group in Germany

  BMF adopts position of ECJ and BFH With the new BMF circular dated April 1, 2026, the German tax authorities are consistently implementing the case law of the...
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  April 1, 2026

  VAT on Membership Fees in Germany: BFH Reviews Practice of Associations

  The publication of the Federal Fiscal Court ruling of November 13, 2025 (V R 4/23) has had an explosive impact on the ongoing discussions. The debate over the...
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  April 1, 2026

  Tax Deductions for Donations to Nonprofit Organizations in The EU And Third Countries Under German Tax Law

  Donations to nonprofit organizations outside Germany remain a focal point of donation law. The German Federal Fiscal Court (BFH) has now ruled in the case of a...
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  April 1, 2026

  Nonprofit Articles of Association in Germany: Legal Requirements for Purpose And Restriction of Assets

  The recent rulings of the German Federal Fiscal Court (BFH) of November 20, 2025, set clear guidelines for associations, foundations, nonprofit limited...
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  March 4, 2026

  VAT Exemption for Cost-sharing Organizations Extended by ECJ

  The latest ECJ rulings of January 22, 2026 bring considerable relief for nonprofit organizations. The Court significantly extends the VAT exemption for...
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  June 6, 2025

  Foreign Nonprofits in the German Charity Register

  In order for German donors to receive tax benefits for their donations, they need a donation receipt from the recipient organization. The German Federal...