The VAT handling of tour operators from outside the European Union as regards their travel business activities in Germany was the subject of an article in 2021. Hans-Martin Grambeck, “Germany Excludes Travel Services Provided by Non-EU Companies from the Tour Operator Margin Scheme”, International VAT Monitor 32, 6 (2021): 297-302, https://doi.org/10.59403/wb3hpt. The core message was that non-EU tour operators were excluded from the Tour Operator Margin Scheme (TOMS) with a right to opt into TOMS according to a letter published by the German Ministry of Finance. Now – five years later – this topic deserves an update since, firstly, the transitional period may end by the end of 2026 whilst nobody knows yet what comes after that and, secondly, the position of the German tax administration has been challenged by a UK tour operator with the matter now pending in the German supreme court.
Hans-Martin Grambeck (Wed,) studied this question.
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