- § 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.
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