- Independent teachers providing direct educational services at vocational institutions can be exempt from VAT if a legal relationship exists with the institution and they personally teach the students.
- The exemption applies under § 4 Nr. 21 Buchst. b Doppelbuchst. bb UStG and Art. 132 Abs. 1 Buchst. i MwStSystRL.
- The institution must meet the requirements of § 4 Nr. 21 Buchst. a UStG, typically confirmed by a certificate from the relevant state authority.
- Federal Fiscal Court (BFH) ruling dated 15.5.2025 (V R 23/24), published 16.10.2025.
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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