- The BMF issued guidance on VAT exemption for educational services under § 4 No. 21 UStG, reflecting changes from the Annual Tax Act 2024 effective January 1, 2025.
- The scope of VAT-exempt educational services is expanded to include public law institutions, private teachers, and a broader range of educational activities.
- For transactions before January 1, 2028, businesses may continue to apply the pre-2025 legal framework, and certificates issued by state authorities before December 31, 2024, remain valid after that date.
- The VAT Application Decree is updated accordingly, and relevant case law is referenced for interpretation.
Source: datenbank.nwb.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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