Does Online Teaching Fall Under the Distance Learning Protection Act? BGH Ruling Insights.

• Online education may fall under the Fernunterrichtsschutzgesetz.
• Educational services are exempt from sales tax according to the Umsatzsteuergesetz.
• The exemption applies to courses and streaming offers under the Fernunterrichtsschutzgesetz.
• A recent court ruling is important for online providers to consider.
• The ruling determined that online offerings with recorded content can be considered distance learning.
• The criterion of spatial separation requires asynchronous instruction.
• The court found that the program in question fell under the Fernunterrichtsschutzgesetz.
• The provider lacked necessary recognition, rendering the contract void.
• The court highlighted that online content available as recordings is asynchronous.
• Learner success can be monitored through participant inquiries, not just tests.
• The law applies to both consumer and business participants.

Source: umsatz-steuer-beratung.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.

---

---