Take a close look at your advent wreath. Was is made out of dried leaves when you bought it or did you opt for a fresh one? You might ask whether this is anyone’s business but your own. Well, apparently the German tax office wants to know. This is because, under German tax law, in the former case the regular value-added tax rate (19 per cent) applies, while in the latter the lower rate (7 per cent) is charged. Given that the tax authorities are fully aware of how resourceful would-be tax avoiders can be, in this case they have decided to take firm precautionary measures. Therefore, according to the Federal Ministry of Finance, dried moss cannot become fresh moss again, even if you add water, at least for tax purposes.