VAT treatment of services provided by stock exchanges and other trading platforms

Topic area:
Key words:
Tax
Initiative
Official name
Umsatzsteuer;
Umsatzsteuerrechtliche Behandlung der Leistungen von Börsen und anderen Handelsplattformen für Finanzprodukte
Type
Circular Letter
Level 3 / Other
Initiator
German government
Submitted
Doc. code
2021/0481500
Summary
Status
Status

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Current version
Final version
03.05.2021
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Level 2
Level 3 / Other

Source: German government, 2021/0481500, 2021