The German Federal Fiscal Court has changed its previous case law and henceforth no longer allows any VAT exemption for swimming lessons. As expected, it thus follows the ECJ decision Dubrovin & Tröger GbR – Aquatics (C-373/19). Accordingly, the scope of application of the VAT exemption for educational services is now severely restricted. At the same time, however, the German Federal Fiscal Court provides valuable advice on how to charge for services without VAT in the future. All providers of educational services are affected by the decision and should now examine the VAT assessment of their courses and events.
Source KMLZ
See also
Latest Posts in "Germany"
- VAT Treatment of Condominium Associations (Part 2): Tax Implications and Options for Owners
- German Finance Ministry Updates GoBD for E-Invoicing Compliance Effective July 14, 2025
- Cross-Border Care Services and VAT Exemption: Legal Clarification on Social Character Recognition
- Judgment on May 14, 2025: Discharge of Residual Debt and Limited Liability for VAT Debts Post-Insolvency.
- Tax Exemption for Services of a Prevention and Personality Trainer Confirmed by Court Ruling