Small game, big rules – A victory for principle in VAT law
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The Federal Cabinet today approved the draft of the Annual Tax Act. It contains numerous amendments to various tax laws. Among other things, this law introduces the reduced VAT rate on digital newspapers, periodicals and e-books.
In Germany, the reduced VAT rate of seven percent applies to print and (printed) press products, whereas the full VAT rate of 19 percent previously applied to digital editions. This unequal treatment was prescribed by European law. Germany had long called for a change in this legal situation. The Council of the European Union cleared the way for the alignment at the end of last year.
Now it is not the form that matters, but the content, which strengthens cultural diversity but also technical development.
Marian Härtel ist Rechtsanwalt und Fachanwalt für IT-Recht mit einer über 25-jährigen Erfahrung als Unternehmer und Berater in den Bereichen Games, E-Sport, Blockchain, SaaS und Künstliche Intelligenz. Seine Beratungsschwerpunkte umfassen neben dem IT-Recht insbesondere das Urheberrecht, Medienrecht sowie Wettbewerbsrecht. Er betreut schwerpunktmäßig Start-ups, Agenturen und Influencer, die er in strategischen Fragen, komplexen Vertragsangelegenheiten sowie bei Investitionsprojekten begleitet. Dabei zeichnet sich seine Beratung durch einen interdisziplinären Ansatz aus, der juristische Expertise und langjährige unternehmerische Erfahrung miteinander verbindet. Ziel seiner Tätigkeit ist stets, Mandanten praxisorientierte Lösungen anzubieten und rechtlich fundierte Unterstützung bei der Umsetzung innovativer Geschäftsmodelle zu gewährleisten.
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