- Paid educational services should be exempt from VAT as they serve the common good
- Providers of educational services face challenges due to complex regulations and numerous court rulings
- New regulations for online educational services and expected changes to the exemption under § 4 No. 21 UStG will raise new questions and may not simplify matters
- The comprehensive article discusses the tax exemption under § 4 No. 21 UStG for educational services
- The complexity of the topic is evident from extensive case law on the scope of the exemption and recognition of educational institutions
- The legislator plans to revise the provision by 1.1.2025 to address a pending infringement procedure and align with EU law, which is a positive development.
Source: datenbank.nwb.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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