On 6 April 2021, the Seventh Act Amending Excise Tax Laws (7th VStÄndG) was published in the Federal Law Gazette. Further changes resulting from the 7th VStÄndG will come into force on 1 July 2022.
This includes the possibility of exempting transactions or goods from VAT or excise duties if they are intended for armed forces of Member States of the European Union. For the armed forces of the Common Security and Defence Policy (CSDP), the same tax concessions then apply as for the armed forces of NATO.
There are also changes in the area of taxes on luxury foodstuffs and in the Energy Tax Act. More info...
Link:
Seventh Act Amending Excise Tax Laws
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