German Bundestag, short report hib 544/2024 of 8 August 2024
The Federal Government provides information on the interim assessment of the ten-year transition period for the application of Section 2b of the Sales Tax Act in its response (20/12424) to a minor question from the CDU/CSU parliamentary group (20/12279). The background to the request is that the Annual Tax Act 2024 is intended to extend a transition period until December 31, 2026. The new paragraph, which was already passed in 2015, is intended to subject public companies to sales tax like other market participants in order to avoid distortions of competition.
The federal government justifies the further delay in application by saying that “fundamental questions of legal application” continue to exist, “which are causing great uncertainty among those responsible.” In addition, new open legal questions have arisen that have not yet been conclusively clarified. “This gives rise to concerns as to whether accurate and legally secure sales taxation of the public sector can be ensured across the board from January 1, 2025,” the response continues.
Those: bundestag.de
