- 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.
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