- The court ruling is from Finanzgericht Düsseldorf dated 27 September 2024
- The case number is 1 K 1459/22 U
- The relevant law is UStG section 12 subsection 2 number 7 letter a
- Reduced VAT rate does not apply to the services of a funeral and wedding speaker
- Such speeches are considered economic services rather than artistic performances
- The artistic value is secondary to the practical use of the speeches according to the purpose of the tax reduction norm
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.
