- From January 1, 2025, the VAT exemption for school and educational services in Germany will be expanded and redefined to align with EU requirements. Public institutions responsible for school, university, and vocational training, as well as private teachers providing job-related instruction, will be recognized as eligible for VAT exemption. The definitions of educational services are clarified and now include alternative teaching methods like interactive live streams, provided the services are clearly educational and not just leisure activities. These changes apply to revenues from January 1, 2025, and incorporate relevant court rulings to ensure legal clarity for educational institutions and private teachers.
Source: blogs.pwc.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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