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Commentary

Domestic reverse charge (Germany)

19 Germany

The following activities are liable to the domestic reverse charge in Germany:

  1. Ìý

    •ÌýÌýÌýÌý Certain supplies in connection with immovable property.

  2. Ìý

    •ÌýÌýÌýÌý Certain supplies in connection with the real estate transfer tax law.

  3. Ìý

    •ÌýÌýÌýÌý Certain wholesale supplies of gas

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