The German Ministry of Finance March 9 posted online Decision No. XI R 13/20, clarifying the VAT treatment of short-term mobile home accommodations for employees. The taxpayer, an agricultural business, rented out rooms in mobile homes to its seasonal workers under service contracts for terms of up to three months. It reported the rentals at the reduced 7 percent VAT rate applicable to rentals of short-term accommodation to strangers. Upon external audit, the tax office concluded that the standard rate applied because the containers weren’t permanently affixed to real property. The lower tax court ruled in the taxpayer’s favor. Upon …