- Online educational offerings should generally be exempt from VAT as they serve the public good. However, the digitalization and internet capabilities raise questions about distinguishing tax-exempt educational services from taxable electronic services and the scope of the Distance Learning Protection Act (FernUSG). A recent BGH ruling has caused significant uncertainty in this area. The FernUSG requires spatial separation and asynchronous interaction for its applicability, leading to doubts about whether virtual classrooms fall under the law.
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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