- The BFH addressed tax exemptions for services at a riding stable.
- Tax exemptions under specific sections of the UStG were considered.
- The BFH maintains a strict interpretation of tax exemptions.
- It is becoming more difficult for educational services to qualify for tax exemption.
- Providing additional services like accommodation and meals are considered separate main services for tax purposes.
- Horse riding lessons are not considered school or university education and are typically for leisure.
- In certain cases, horse riding lessons can be for training or professional retraining.
- Section 4 Nr. 23 of the UStG requires a recognized institution with a primarily social character.
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.
