ARTICLE
Supervisory Board Service and VAT: Will Change in Jurisprudence Impact PE Advisory Boards?
September 6, 2021
Read time: 2 min
Overview
A supervisory board is a body that is entrusted by the company’s articles of association with supervision of the company’s management. Yet, under German tax law, service as a member of a supervisory board is regarded as self-employed activity for income tax purposes, in addition to any income generated from self-employed/independent activities. Will change in jurisprudence impact PE advisory boards?
More Insights
