Tax & Legal

Current developments and relevant innovations in the subject area of taxes & law in English.

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13.08.2014

No VAT return for German branch without taxable turnover

The Supreme Tax Court has held that a foreign business with a registered German branch cannot file a regular VAT return if it has no German turnover. Rather, it should recover its input tax as a foreign business undertaking.

Categories: Supreme Tax Court cases
Keywords: German branch, foreign business undertak ...

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Sounia Kombert

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Düsseldorf

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Tax & Legal

Categories: All (1 found)

No VAT return for German branch without taxable turnover

Contact

Sounia Kombert

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