- The Berlin-Brandenburg Fiscal Court held that privately financed job placement services provided without a placement voucher are not exempt from VAT under Section 4 No. 15b German VAT Act.
- The court interpreted the EU exemption for services closely linked to social welfare/social security as covering support that financially enables jobseekers’ integration, not the placement service itself.
- The ruling suggests VAT relief under this provision applies only where the service is tied to public funding or comparable public employment-support schemes, not to self-funded private clients.
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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