Germany Updates — April 2026

10 items — news and publications combined.

Administrative News8 articles

GermanyApr 24, 2026

German Finance Ministry Issues New Domestic Residence Certificate Form USt 1 TS

The German Federal Ministry of Finance has published a new version of the domestic residence certificate form (USt 1 TS) required under section 13b(7) sentence 5 of the VAT Act.

GermanyApr 23, 2026

Germany Issues New VAT Form for Telecommunications Resellers

The German Federal Ministry of Finance has released an updated proof form (USt 1 TQ) for telecommunications services resellers.

GermanyApr 23, 2026

Germany Updates Template for Gas and Electricity Resellers Under Reverse Charge Rules

The German Federal Ministry of Finance has issued a new template form (USt 1 TH) for gas and electricity resellers to demonstrate eligibility for reverse charge VAT treatment.

GermanyApr 23, 2026

Germany Issues New Form USt 1 TG for Construction and Cleaning Reverse Charge

The German Federal Ministry of Finance has released an updated form USt 1 TG for documenting reverse charge liability in construction and building cleaning services, replacing the December 2024 version.

GermanyApr 17, 2026

Germany Updates Guidance on VAT Exemption for Supplies Preceding Importation

Germany's Federal Ministry of Finance issued updated administrative guidance on VAT exemptions for supplies preceding importation from third countries, restricting customs warehouse provisions for end consumer supplies.

GermanyApr 15, 2026

German Finance Ministry Clarifies VAT Status of Fractional Communities

Germany's Federal Ministry of Finance has confirmed that fractional communities and other non-legal entities can qualify as VAT entrepreneurs under German VAT law.

GermanyApr 10, 2026

Germany Expands VAT Guidance on Supplies Preceding Imports Under Section 4 No. 4b UStG

The German Federal Ministry of Finance has significantly expanded its explanations in the VAT Application Decree regarding the exemption for supplies preceding imports under Section 4 No. 4b UStG.

GermanyApr 2, 2026

Germany Clarifies VAT on Internal Supplies Within Public Sector VAT Groups

German Federal Ministry of Finance issues guidance on input VAT adjustments and non-taxable internal supplies within VAT groups involving public sector entities and nonprofits.

Court Decision1 article

GermanyApr 22, 2026

Germany Confirms Communities by Undivided Shares Can Be VAT Taxable Persons

German Finance Ministry letter clarifies that communities by undivided shares qualify as taxable persons under VAT law following 2023 legislative amendments, resolving years of legal uncertainty.

Official Guidance1 article

GermanyApr 15, 2026

Germany Rules Sudoku Magazines Ineligible for Reduced VAT Rate Applied to Books

German Federal Ministry of Finance clarifies distinction between Sudoku magazines and books for VAT rate application purposes.

Administrative News8

GermanyApr 24, 2026

German Finance Ministry Issues New Domestic Residence Certificate Form USt 1 TS

The German Federal Ministry of Finance has published a new version of the domestic residence certificate form (USt 1 TS) required under section 13b(7) sentence 5 of the VAT Act.

GermanyApr 23, 2026

Germany Issues New VAT Form for Telecommunications Resellers

The German Federal Ministry of Finance has released an updated proof form (USt 1 TQ) for telecommunications services resellers.

GermanyApr 23, 2026

Germany Updates Template for Gas and Electricity Resellers Under Reverse Charge Rules

The German Federal Ministry of Finance has issued a new template form (USt 1 TH) for gas and electricity resellers to demonstrate eligibility for reverse charge VAT treatment.

GermanyApr 23, 2026

Germany Issues New Form USt 1 TG for Construction and Cleaning Reverse Charge

GermanyApr 17, 2026

Germany Updates Guidance on VAT Exemption for Supplies Preceding Importation

GermanyApr 15, 2026

German Finance Ministry Clarifies VAT Status of Fractional Communities

Germany's Federal Ministry of Finance has confirmed that fractional communities and other non-legal entities can qualify as VAT entrepreneurs under German VAT law.

GermanyApr 10, 2026

Germany Expands VAT Guidance on Supplies Preceding Imports Under Section 4 No. 4b UStG

The German Federal Ministry of Finance has significantly expanded its explanations in the VAT Application Decree regarding the exemption for supplies preceding imports under Section 4 No. 4b UStG.

GermanyApr 2, 2026

Germany Clarifies VAT on Internal Supplies Within Public Sector VAT Groups

German Federal Ministry of Finance issues guidance on input VAT adjustments and non-taxable internal supplies within VAT groups involving public sector entities and nonprofits.

Court Decision1

GermanyApr 22, 2026

Germany Confirms Communities by Undivided Shares Can Be VAT Taxable Persons

German Finance Ministry letter clarifies that communities by undivided shares qualify as taxable persons under VAT law following 2023 legislative amendments, resolving years of legal uncertainty.

Official Guidance1

GermanyApr 15, 2026

Germany Rules Sudoku Magazines Ineligible for Reduced VAT Rate Applied to Books

German Federal Ministry of Finance clarifies distinction between Sudoku magazines and books for VAT rate application purposes.

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Germany Monthly Updates — Past Issues

2026

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May 20265 articles April 202610 articles March 20265 articles February 20261 article

2023

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February 20231 article