We sell pro­ducts that are sub­ject to dif­fe­rent tax rules. Plea­se refer to the pro­duct infor­ma­ti­on pages in our online shop to find out which tax rule is rele­vant for each offer.

Dif­fe­ren­ti­al taxa­ti­on – Mar­gi­nal VAT: Devices that are sub­ject to dif­fe­ren­ti­al taxa­ti­on accord­ing to
§25a of the Ger­man VAT Law (Umsatz­steu­er Gesetz) are exempt from VAT. This app­lies to all domestic deli­ve­ries as well as deli­ve­ries wit­hin the Euro­pean Union.

Domestic deli­ve­ries: All orders with a deli­very address in Ger­ma­ny are sub­ject to 19% VAT. Goods cove­r­ed by dif­fe­ren­ti­al taxa­ti­on as defi­ned by
§25a of the Ger­man VAT Law (Umsatz­steu­er Gesetz) are exempt.

Intra-com­mu­ni­ty deli­ve­ries: All orders with deli­very addres­ses wit­hin the Euro­pean Uni­on and out­side of Ger­ma­ny are exempt from VAT as intra-com­mu­ni­ty deli­ve­ries in accordance with § 6a Ger­man VAT Law (UStG). A valid VAT ID num­ber of the desti­na­ti­on coun­try is required.

Export deli­ve­ries: Com­mer­cial cus­to­mers with deli­ve­ries to a coun­try out­side the Euro­pean Uni­on are exempt from VAT.