- Online education may fall under the Fernunterrichtsschutzgesetz.
- Educational services are exempt from sales tax according to the Umsatzsteuergesetz.
- The exemption applies to courses and streaming offers under the Fernunterrichtsschutzgesetz.
- A recent court ruling is important for online providers to consider.
- The ruling determined that online offerings with recorded content can be considered distance learning.
- The criterion of spatial separation requires asynchronous instruction.
- The court found that the program in question fell under the Fernunterrichtsschutzgesetz.
- The provider lacked necessary recognition, rendering the contract void.
- The court highlighted that online content available as recordings is asynchronous.
- Learner success can be monitored through participant inquiries, not just tests.
- The law applies to both consumer and business participants.
Source: umsatz-steuer-beratung.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.
