Although flight lessons are generally not exempt from VAT, the Federal Fiscal Court (BFH) ruled in favor of an aviation sports club, allowing input tax deduction. The club offered flight lessons and aircraft rental, which the tax office considered a single, tax-exempt service. However, the BFH overturned the lower court’s decision, stating that flight lessons for a private pilot’s license are specialized instruction, not broad education like school or university, and thus not VAT-exempt.
Source: nwb-experten-blog.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.
