Tax Exemption for Services of a Prevention and Personality Trainer Confirmed by Court Ruling

• The court ruling from April 30, 2025, concerns VAT exemption for services of a prevention and personality trainer.
• The Federal Fiscal Court rejected the appeal against the Berlin-Brandenburg Finance Court’s decision from January 17, 2024.
• The case involves whether the trainer’s activities in 2010 were VAT-exempt.
• The trainer is a member of an association and offers various courses, including movement programs for children and personality training.
• The trainer’s services were described on his website, and he acted as a team leader with other course instructors.
• Course fees were charged per participant, and payments were made by parents or through schools.
• The trainer submitted a VAT return for 2010, declaring services at different VAT rates and input tax.
• The court found that the trainer’s activities could meet the criteria for VAT exemption related to education and training.

Source: bundesfinanzhof.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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