Germany Updates — May 2026

Administrative News4 articles

Germany Introduces Transition Period for VAT Exemption of Educational Services

Germany’s Federal Ministry of Finance (BMF) has released long-awaited guidance on the revised VAT exemption rules for educational services under Section 4 No. 21 of the German VAT Act (UStG). While the ministry has granted a generous transition period until the end of 2027, the reform continues to draw criticism from training providers and tax experts. The new rules expand VAT exemptions to cover a broader range of educational activities, including professional training and continuing education, but may unintentionally increase costs and administrative burdens across the sector.

Germany·May 9

Germany Updates VAT Registration Form USt 1 TN with Editorial Changes

Germany has revised Form USt 1 TN for VAT registration proof, removing the official seal field and deleting automatic letter statements. Taxpayers must use the updated form immediately.

Germany·May 5

Germany Clarifies Section 13c UStG VAT Liability for Public Law Entities

Germany's Federal Ministry of Finance has confirmed that public law entities engaged in commercial activities can face joint and several liability under Section 13c UStG following changes to Section 2b UStG.

Germany·May 4

Germany Clarifies VAT Treatment of Multi-Purpose Voucher Intermediaries

The German Federal Ministry of Finance has updated administrative guidance on VAT treatment for intermediaries in multi-purpose voucher distribution chains, amending the VAT application decree.

Official Guidance1 article

Germany·May 1

Germany Clarifies VAT Calculation for Multi-Purpose Voucher Distribution Chains

German Finance Ministry updates guidance on determining taxable amounts for intermediary services in multi-tier voucher distribution chains, potentially increasing VAT liabilities.

Administrative News4

Germany·May 11

Germany Introduces Transition Period for VAT Exemption of Educational Services

Germany·May 9

Germany Updates VAT Registration Form USt 1 TN with Editorial Changes

Germany has revised Form USt 1 TN for VAT registration proof, removing the official seal field and deleting automatic letter statements. Taxpayers must use the updated form immediately.

Germany·May 5

Germany Clarifies Section 13c UStG VAT Liability for Public Law Entities

Germany·May 4

Germany Clarifies VAT Treatment of Multi-Purpose Voucher Intermediaries

The German Federal Ministry of Finance has updated administrative guidance on VAT treatment for intermediaries in multi-purpose voucher distribution chains, amending the VAT application decree.

Official Guidance1

Germany·May 1

Germany Clarifies VAT Calculation for Multi-Purpose Voucher Distribution Chains

German Finance Ministry updates guidance on determining taxable amounts for intermediary services in multi-tier voucher distribution chains, potentially increasing VAT liabilities.

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