Investment Gold

What is Investment Gold?

For the purpose of the new VAT exemption, "Investment Gold" is defined as:

(a)
Gold of a purity not less than 995 thousandths that is in the form of a bar, or a wafer, of a weight accepted by the bullion markets;

(b)
A gold coin minted after 1800 that-
is of a purity of not less than 900 thousandths, 
is, or has been, legal tender in its country of origin, and 
is of a description of coin that is normally sold at a price that does not exceed 180% of the open market value of the gold contained in the coin; or

(c)
A gold coin of a description specified in Notice 701/21A Investment gold coins.

VAT Exemption
As from 1st January 2000, investment gold became exempt throughout the entire EU.


Germany:

Artikel 344 und 345 der Richtlinie 2006/112/EG des Rates vom 28. November 2006 über 

das gemeinsame Mehrwertsteuersystem (MwStSystRL) - Sonderregelung für 

Anlagegold; Verzeichnis der Goldmünzen für das Jahr 2012