Germany Updates — March 2026

Administrative News2 articles

German Federal Fiscal Court Clarifies VAT-Exempt Transfer of Going Concern Requirements

Germany's Federal Fiscal Court issued two November 2025 judgments defining who must continue business operations and what assets must transfer to qualify for VAT exemption under going concern rules.

Germany·Mar 23

Germany Tax Advisers Chamber Issues Comprehensive E-Invoicing FAQ for B2B Mandate

BStBK releases detailed guidance addressing format validation, GoBD compliance, archiving requirements, and process workflows for Germany's phased e-invoicing implementation.

CJEU Case1 article

Germany·Mar 9

CJEU Upholds German VAT Apportionment Requirement for Accommodation Services

The European Court of Justice confirmed Germany's right to apply different VAT rates to accommodation and ancillary services, ending years of legal uncertainty for the hotel industry.

Court Decision2 articles

Germany·Mar 6

German Federal Court Rules VAT Returns Are Separate Criminal Acts

Germany’s Federal Court of Justice (BGH) ruled on 10 December 2025 that incorrect, incomplete, or omitted VAT advance returns and the corresponding annual VAT return for the same tax period constitute separate procedural acts for criminal-law purposes, abandoning its previous jurisprudence that treated them as a single procedural act (case 1 StR 387/25).

Germany·Mar 4

German Federal Fiscal Court Rules on VAT Liability for Sports Club Membership Fees

The German Federal Fiscal Court reinforced its position that sports club membership fees are taxable regardless of member usage, while narrowing the scope of VAT exemptions for sporting events.

Administrative News2

Germany·Mar 27

German Federal Fiscal Court Clarifies VAT-Exempt Transfer of Going Concern Requirements

Germany's Federal Fiscal Court issued two November 2025 judgments defining who must continue business operations and what assets must transfer to qualify for VAT exemption under going concern rules.

Germany·Mar 23

Germany Tax Advisers Chamber Issues Comprehensive E-Invoicing FAQ for B2B Mandate

BStBK releases detailed guidance addressing format validation, GoBD compliance, archiving requirements, and process workflows for Germany's phased e-invoicing implementation.

CJEU Case1

Germany·Mar 9

CJEU Upholds German VAT Apportionment Requirement for Accommodation Services

The European Court of Justice confirmed Germany's right to apply different VAT rates to accommodation and ancillary services, ending years of legal uncertainty for the hotel industry.

Court Decision2

Germany·Mar 6

German Federal Court Rules VAT Returns Are Separate Criminal Acts

Germany·Mar 4

German Federal Fiscal Court Rules on VAT Liability for Sports Club Membership Fees

The German Federal Fiscal Court reinforced its position that sports club membership fees are taxable regardless of member usage, while narrowing the scope of VAT exemptions for sporting events.

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