The German Federal Ministry of Finance has updated its statement regarding the tax liability of the recipient of the services according to § 13b UStG in connection with construction work (BMF, 24.1.2019 – III C 3 – S 7279/19/10001 :001 – IV A 3 – S 0354/14/10001 :019) due to the current ruling of the German Federal Fiscal Court (27.09.2019 – VR 49/17)