With the differential taxation (Section 25a of the German VAT Act), a special regulation has been introduced into the VAT law that provides for a privileged taxation for certain sales by so-called resellers, deviating from the standard regulations. This work deals with the tax-systematic justification and the scope of application of differential taxation. In this context, practical problems and ambiguities are highlighted and addressed with solutions. At relevant points, the scope of application of differential taxation is defined by interpreting the national provision in light of European guidelines. Where the scope of differential taxation ends, but a similar interest situation exists, alternative design options for achieving system-compliant results are also discussed.