Debt and insolvency counseling services can be subject to VAT. While certain integration and active employment promotion services are VAT-exempt under § 4 No. 15b UStG, and debt counseling services under SGB II are also tax-exempt as integration services, the VAT exemption for subcontractors in the public welfare sector and for debt counseling services under SGB XII through a directive-compliant interpretation remains unclear.
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.
