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German tax court rules "renting" virtual land is subject to VAT

16/08/2021

The Cologne tax court (Finanzgericht Köln) ruled that sales generated from the rent of virtual land and buildings in the online computer game "Second Life" constitutes other services rendered for fees, but not services rendered by electronic means. A "second"...

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Authors

Portrait ofHendrik Arendt
Dr. Hendrik Arendt
Senior Associate
Duesseldorf