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German VAT exemption for Private Tuition Services in conflict with EU VAT rules?

  • The EU Commission has urged Germany to comply with EU VAT regulations for private lessons.
  • Germany is not properly applying the EU regulations for VAT exemption on private lessons, as clarified by the European Court of Justice.
  • According to the directive, member states must exempt VAT on private lessons provided by private teachers.
  • Germany requires private teachers to provide a certificate to qualify for VAT exemption, which the EU Commission believes is not in line with EU law.
  • The EU Commission has issued a formal notice to Germany, giving them two months to respond and take necessary actions. If Germany fails to comply, the EU Commission can refer the case to the European Court of Justice.

Source: haufe.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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