When Is Riding Instruction Subject to VAT and When Is It Exempt?

Riding lessons are subject to VAT unless they prepare participants for a profession. If a business provides additional services like accommodation and meals, these are considered separate taxable services. The BFH ruled that riding courses for children and school classes are taxable as they are for leisure. However, courses aimed at preparing participants for a career, such as becoming a competitive rider, can be VAT-exempt if they meet strict criteria, like preparing for performance badges necessary for a professional career.

Source: nwb-experten-blog.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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