- The national VAT exemptions in the education sector have been contrary to Union law for some time, causing legal uncertainty for providers
- The Annual Tax Act 2024 plans to completely redraft sec. 4 no. 21 of the German VAT Act to comply with EU law
- The draft bill removes the unpopular certification procedure and exempts school and university education, vocational training, and retraining services
- The term “institution” covers both profit and non-profit providers, including public and private educational institutions
- Private teachers providing school and university education are also exempt from VAT
- Whether educational services are provided in person or online is irrelevant for VAT exemption.
Source: kmlz.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.
