The changes include adjustments to § 4 No. 16 and § 4 No. 25 of the VAT Act (UStG). § 4 No. 25 was amended to include adoption placement services under the Adoption Placement Act. § 4 No. 16 was modified to clarify that certain institutions providing services closely related to care and support can be exempt from VAT, and it also recognizes institutions engaged in care counseling under § 7a SGB XI. These changes were made through the Annual Tax Act 2020 and the Act on Further Tax Incentives for Electromobility and Amendments to Other Tax Regulations. The document also refers to related court decisions.
Source: bundesfinanzministerium.de
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