Case: VAT exemption for services of integration assistance and within the framework of the “Personal service for disabled people” by a carer – Services and supplies of goods closely related to social care and social security – Establishment of a social character

Services of integration assistance and as part of an “individual service for disabled people”, which a caregiver provides on the basis of § 77 Para. 1 Clause 1 SGB XI to an association active in the field of caring for people, are exempt from VAT if the costs of the services are borne by a social welfare or social security institution on the basis of legal and contractual regulations.

Source: bundesfinanzhof.de