VAT Liability for Electronic Services: What Does §2b UStG Mean?
The value-added tax liability for electronic services pursuant to Section 2b of the German Value Added Tax Act (UStG) is a central regulation in German tax law. It defines the tax obligations for companies that provide electronic services. Electronic services are understood as digital products and services provided via electronic networks. This provision has far-reaching implications for the tax treatment of companies in the digital sector. Section 2b UStG specifically regulates the value-added tax liability for legal entities under public law that [...]
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