- The German government commented on the amendment of § 4 Number 21 UStG by § 25 Number 4 of the Annual Tax Act 2024.
- From January 1, 2026, swimming courses and other private educational services will be subject to 19 percent VAT.
- The government addressed whether it plans to maintain VAT exemption for educational services like swimming courses during the current legislative period.
- The current protection regulation expires at the end of 2025.
- The government plans to clarify interpretation and application questions related to § 4 Number 21 UStG through a BMF letter.
- The legal view on VAT exemption for swimming courses needs adjustment due to changes in supreme court rulings.
- The BFH ruling from December 16, 2021, indicates that swimming lessons cannot be considered VAT-exempt school instruction.
- A corresponding legal amendment is not possible due to this jurisprudence.
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.
