- § 4 Nr. 21 UStG is amended as of January 1, 2025, by the Annual Tax Act 2024 to align with EU law (Art. 132(1)(i) and (j) VAT Directive).
- Public law institutions entrusted with educational tasks are now included as privileged service providers.
- The scope of tax-exempt services is expanded to include school, university, vocational training, further education, and retraining.
- A separate exemption is introduced for private teachers.
- Relevant court rulings clarify the application and limits of these exemptions, especially regarding private teachers and the personal provision of teaching services.
Source: bundesfinanzministerium.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"
- German Court Rules on Input VAT Adjustment for Repayment by Guarantors in Failed Transactions
- German Court Clarifies Input VAT Adjustment Rules for Repayment by Bank Guarantors
- German Court: Input VAT Deduction Must Be Adjusted After Import VAT Repayment in Insolvency
- Direct VAT Refund Claim by Recipient in Supplier Insolvency Approved by Baden-Württemberg Tax Court
- VAT Exemption for Educational Services Expanded and Redefined in Germany from January 2025
