The e-commerce tax topics covered in this handbook were prepared by expert attorneys from countries such as Canada, Colombia, Germany, Israel, Italy, Mexico, Netherlands, Nigeria, South Africa, Spain, Turkey, Ukraine, the United Kingdom, and the United States, among others.
Bird & Bird Germany has prepared a tax article on typical German tax implications of e-commerce activities. In particular, the article sets out under which circumstances a German permanent establishment might be created. Moreover, the article comments on the VAT obligations under German law. Depending on the kind of e-commerce business and the services rendered, German VAT liability may occur and specific compliance requirements have to be met. Lastly, the article discusses German GAAP implications with respect to e-commerce activities.