- Voluntary payments from a private sponsor to an orchestra musician for organizing a concert and hiring a conductor are not subject to VAT.
- Such payments are considered non-taxable subsidies (“echter Zuschuss”) under Austrian VAT law.
- There was no obligation or service in return for the payment.
- The payment does not constitute taxable consideration for a service.
- Decision: BFG, 15.09.2025, RV/2100518/2022.
Source: leitnerleitner.com
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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