VAT Exemption for Educational Events: Criteria under Section 4 No. 22(a) German VAT Act

• The Federal Ministry of Finance has issued an information sheet on VAT exemption for certain educational services under § 4 Nr. 22 a UStG.
• The exemption applies to lectures, courses, and other scientific or instructional events, excluding child and youth education.
• The information sheet outlines criteria for qualifying as tax-exempt, focusing on content relevance, educational context, and pedagogical planning.
• The criteria include educational relevance of the topic, structured planning, clear learning objectives, and consideration of the target group.
• The document is published in the Federal Tax Gazette and is valid without a signature.

Source: bundesfinanzministerium.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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