- The judgment from April 30, 2025, addresses the VAT exemption for assistance services for people with disabilities funded by the “Personal Budget.” The Federal Fiscal Court (BFH) ruled that such services are not automatically included in the social threshold calculation for VAT exemption if paid from the Personal Budget. However, they are included if a budget holder has an individual agreement with a cost bearer and a comprehensive plan naming the service provider. The case was sent back to the Düsseldorf Finance Court for further proceedings.
Source: bundesfinanzhof.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.
Latest Posts in "Germany"
- VAT Identification Number and Confirmation Request – Revision Admitted for Legal Clarification
- Comments on ECJ C-101/24 (Xyrality) – VAT Treatment of Mobile App Services Before 2015
- ECJ C-101/24 ( XYRALITY) – Judgment – German developer is not liable for VAT on services via an app store
- e-Invoicing in Germany: Guidelines, Timeline, Scope, Requirements & Format
- Accidental Double Taxation Due to IOSS and § 21a UStG Application on Same Transaction
