No Input Tax Deduction for Transport Services Related to Workshops for Disabled Persons

• No input tax deduction for transportation services related to the operation of workshops for disabled people
• Services for participation in working life by workshops for disabled people can be tax-exempt under certain conditions
• Since January 1, 2017, these services can also be tax-exempt if they involve participation of disabled people in working life
• Workshops for disabled people are considered social institutions under specific legal provisions
• Application of tax exemption requires a contract with the responsible rehabilitation provider
• The court had to decide if input tax deduction is possible for transportation costs between home and workshop or if such transportation is tax-exempt, preventing input tax deduction

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.

---

---