- Teaching services provided by a self-employed teacher to a vocational training institution are exempt from VAT under § 4 No. 21 UStG if there is a legal relationship with the institution and the teacher personally instructs the institution’s students.
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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