The definition of a complex supply (of work) has been significantly restricted. Since January 1, 2021, a complex supply (of work) requires working on third-party owned goods. The associated changes and restrictions can result in Swiss suppliers becoming liable to register for VAT in Germany.
In the third issue of Zoll + MWST Revue, Urs Kipfer discusses the concept and the VAT treatment of complex supplies (of work) in Germany.
The original article is available in German