Incoterms tax liability

Quelle: https://iccwbo.org/resources-for-business/incoterms/

TL;DR

Refers to the allocation of tax obligations (e.g., VAT, customs duties, and other charges) between the seller and the buyer under the chosen Incoterms. Incoterms primarily govern delivery terms, costs, and risk transfer; tax obligations are derived from the selected Incoterm and applicable law. Therefore, tax liability can vary depending on the contract and the Incoterm used (e.g., DDP, FOB, …

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⚖️ ICC Incoterms 2020

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