Tasks FCTO
Tax Law for Investors
Contact
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Individuals
Corporations
Profit dependent taxes
Profit-independent taxes
Withholding taxes
Value-added tax (VAT)
Definition of entrepreneur
Permanent Establishment
Place of supply
Taxable turnover
Tax-exempted turnover
Tax rates
Tax debtor
Payment of the tax
EU movement of goods
VAT ID
Recapitulative statement
Import turnover tax
Refund of VAT
Integrated Fiscal Units
International law
Int. tax comparison
Procedures / Adjective law
Information sheets
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Federal Fiscal Authority
Fiscal Authority Fed. States
Suggestions / Criticism
Who we are
Germany has implemented the regulations of the European Union concerning the place of supply or of service. A permanent establishment is on par with an entrepreneur in case that the permanent establishment actually generates or receives the sales.
Full description of the European Commission:
http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/vat_on_services/index_en.htm
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