- § 4 Nr. 21 UStG is amended as of January 1, 2025, by the Annual Tax Act 2024 to align with EU law (Art. 132(1)(i) and (j) VAT Directive).
- Public law institutions entrusted with educational tasks are now included as privileged service providers.
- The scope of tax-exempt services is expanded to include school, university, vocational training, further education, and retraining.
- A separate exemption is introduced for private teachers.
- Relevant court rulings clarify the application and limits of these exemptions, especially regarding private teachers and the personal provision of teaching services.
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.
Latest Posts in "Germany"
- Germany Passes 2025 Tax Amendment Act: VAT Cuts for Restaurants, Individual Relief, Nonprofit Updates
- Many Companies Still Uncertain About E-Invoice Validation Despite New Legal Requirements
- Germany and France Synchronize E-Invoicing Standards Ahead of EU ViDA Mandates
- Corrected or Late Invoices? BFH Confirms VAT Recovery Still Possible
- Avoiding VAT by Withdrawing Assets Before Sale: New Legal Clarifications
