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In section 13c of the VAT Act [Umsatzsteuergesetz–UStG], VAT law sets out liability when claims are assigned, pledged or seized. When the assignment or pledge is made to a non-taxpayer or seized by a non-taxpayer, the administrative authorities expressly considered until now that there was no liability under section 13c. Non-taxpayers include bodies governed by public law if they do not carry on any economic operations as defined by section 2(3). But by applying section 2b, changes occur that affect bodies governed by public law. The Federal Ministry of Finance (BMF) has now commented on these changes in a new Circular.

In a recently published judgment, the Federal Fiscal Court (Bundesfinanzhof) gave its opinion on the tax exemption of medical treatments like hair transplants. These kinds of treatments may be tax-exempt, but it depends on whether they can be assessed as a medical condition. The judgment raises questions concerning where to draw the line and in which cases the principles of the judgment may apply beyond the case.