Tax and legal advice from a single source
Many tax implications are not determined in the tax return, but are decided beforehand in the contract. Using examples from company law, corporate restructuring, tenancy law and tax audits, we demonstrate where law and tax go hand in hand.
BFH: Breakfast, fitness and wellness services at hotels are subject to the full rate of tax
The Federal Fiscal Court (BFH) has ruled that breakfast, fitness and wellness services in hotels are subject to the standard tax rate of 19 per cent.
Breakfast and spa treatments at a hotel: Federal Fiscal Court refuses to grant a reduced VAT rate
BFH: Breakfast and spa services provided by hotels are subject to the full VAT rate of 19 per cent.