VAT Treatment of AMS Grants: Non-Taxable Status and Input Tax Deduction Exclusion from 2027

AMS subsidies are not considered remuneration under VAT law, so the related educational services are not taxable transactions.
VAT exemptions and the VAT Educational Services Regulation do not apply, and input tax deduction is not allowed.
The previous BMF decree from September 6, 1995, which allowed input tax deduction despite non-taxable AMS revenues, will be revoked effective from the 2027 assessment year.

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.