- The BMF has updated the VAT exemption rules for services directly serving educational purposes, adapting them to changes in the JStG 2024 and recent case law.
- Public law institutions entrusted with educational tasks are now included as eligible service providers, and the scope of exempt services has been expanded to include school, university, vocational training, and retraining.
- A separate exemption has been introduced for private teachers.
- The new rules apply to transactions after December 31, 2024, but transitional arrangements allow previous rules to be used for transactions before January 1, 2028.
- The BMF’s final letter details the application of these changes and aligns the UStAE with the new legal framework.
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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