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Advisory letteradvisory_letter.docx

Advisory letter — cross-border VAT

Dear Client,

The place of supply falls in Germany under the general B2B rule, so you invoice without domestic VAT and the customer applies the reverse charge.

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Turn this into a client advisory letter on the VAT treatment.
GB · EU

The service is taxed where the customer is established — Germany

So you invoice without domestic VAT and the client applies the reverse charge EU Dir. 2006/112/EC, Art. 196

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Advisory memo — cross-border VAT treatment

Dear Client,

Regarding your consulting services to the German business partner, the place of supply falls in Germany under the general B2B rule

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Advisory letter — permanent establishment

Dear Client,

Opening the Austrian branch creates a permanent establishment under the treaty; the profits attributable to it become taxable in Austria OECD MC Art. 5

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Whitcombe & Partners

Tax & Legal Advisory · London

No. 2026/041

Advisory memo — cross-border VAT

Dear Client, regarding your consulting services to the German partner, the place of supply falls in Germany under the general B2B rule

This memo is prepared for the named client only and does not constitute legal advice to third parties. Whitcombe & Partners accepts no liability for reliance by others.

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