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PKF newsletter 05|2023

Withholding tax for construction services and its tax risks

The German fiscal administration recently revised its approx. 20-year-old circular on the application of withholding tax for construction services in consideration of a landmark ruling by the Federal Fiscal Court (Bundesfinanzhof, BFH). Now, lessors and operators of PV systems that have construction work done could also be affected by the withholding tax for construction services.

PKF newsletter 05|2023 Withholding tax for construction services and its tax risks

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