- The European Commission believes that German regulations on VAT exemption for private education are inconsistent with EU law.
- The Commission has sent a reasoned opinion to Germany, giving them two months to respond and take appropriate legislative action.
- In Poland, the right to VAT exemption for private education depends on two conditions: the service must be provided by a teacher, and it must be private education at the appropriate level.
- There is a discrepancy between how the tax authorities and the teachers interpret the second condition in Poland.
- The tax authorities and administrative courts deny VAT preferences if private lessons do not involve the transfer of knowledge and skills related to a wide range of subjects.
- Disputes over VAT exemptions for private education are ongoing in both Germany and Poland.
Source: podatki.gazetaprawna.pl
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.
