Germany Updates — February 2026

Tax Authority Practice1 article

Germany Issues Questionnaire for VAT Registration of Public Bodies

German Federal Finance Ministry releases standardized questionnaire for VAT registration procedures covering public sector entities.

Court Decision2 articles

Germany·Feb 18

EU General Court Rules Copyright Damages Constitute a Taxable VAT Supply

European General Court held that damages for unauthorised use of copyrighted works constitute taxable consideration for VAT purposes, challenging German practice treating such payments as non-taxable damages.

Germany·Feb 1

Germany: VAT Place of Supply for Services Between Head Office and Fixed Establishment

The BFH held that advertising services commissioned by a German liaison office of a company headquartered in a third country were not taxable in Germany where the services were not used for the needs of the German office, but for the economic activity of the head office abroad.

Tax Authority Practice1

Germany·Feb 23

Germany Issues Questionnaire for VAT Registration of Public Bodies

German Federal Finance Ministry releases standardized questionnaire for VAT registration procedures covering public sector entities.

Court Decision2

Germany·Feb 18

EU General Court Rules Copyright Damages Constitute a Taxable VAT Supply

Germany·Feb 1

Germany: VAT Place of Supply for Services Between Head Office and Fixed Establishment

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