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04.12.2021

Germany: Postponed: warranty commitments granted for remuneration as insurance transaction

Author
Philipp Besson
Partner
Lawyer
Germany
View Profile

As reported in #3/2021, in two letters dated 11 May 2021 and 18 June 2021 the German tax authorities have adopted the latest decision of the Federal Fiscal Court regarding warranty commitments granted for remuneration originating from practices in the motor vehicle trade. The new principles will apply across all sectors and thus also beyond the motor vehicle trade, with far-reaching consequences for VAT and insurance tax. According to the letter dated 18 October 2021, the new rules will only be mandatory for all warranty commitments issued after 31 December 2022.

The postponement of the new rules gives time for the discussion and determination of the actual scope of application and the factual requirements of these new principles, e.g. establishment of the consideration. Nevertheless, it is conceivable that numerous affected industries and companies will be facing insurance tax compliance requirements for the first time as well as changes in the general conditions under VAT law.

Read the WTS Global VAT Newsletter here.

Author
Philipp Besson
Partner
Lawyer
Germany
View Profile
Article published in WTS Global VAT Newsletter #4/2021
Recent or expected changes in VAT and GST regulations and compliance duties in various EU and third countries
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Newsletter Global VAT

The Global VAT Newsletter focuses on changes in compliance duties in various EU and non-EU countries.

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