PwC

Tax & Legal

Tax & Legal

“Rental” of virtual land during online game subject to VAT?


Transactions made in exchange for redeemable play money as part of an online game in virtual space are subject to VAT. This was decided by the Cologne Fiscal Court in August 2019. The final decision of the Supreme Tax Court is expected soon due to the fact that the case has now been pending since January 2020. Continue reading