Germany’s 2024 Annual Tax Act, effective January 1, 2025, narrows the VAT exemption for educational services, excluding pre-produced content like video courses and learning platforms. However, courses and streaming services approved under the Distance Learning Protection Act, where teacher and student are predominantly physically separated and learning success is monitored, remain exempt. The Federal Ministry of Finance’s draft letter clarifies this, defining “learning success monitoring” as the learner’s ability to receive individual instruction through questions and answers, not necessarily requiring formal tests.
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.
Latest Posts in "Germany"
- Understanding Rounding Rules: EN 16931 Standard and German VAT Application Decree
- ECJ to Decide if QR Codes Can Legally Replace Paper Receipts in EU Transactions
- VAT Exemption for Services of a Prevention and Personality Trainer in Schools
- New General Court VAT case – T-569/25 (X-GmbH) – Details not yet known
- Germany’s B2B E-Invoicing Mandate: Phased Rollout to Combat VAT Fraud and Modernize Tax System
