- The BMF issued a letter on 24.10.2025 regarding VAT exemption for educational services under § 4 Nr. 21 UStG.
- The letter updates the UStAE, adds new sections, and introduces a long-term non-objection rule.
- The 2024 Annual Tax Act reformed VAT exemption for educational services effective 1.1.2025, aligning with EU law.
- The scope of exempt services now includes school, university, training, further education, and retraining, regardless of the provider’s legal form.
- A new exemption was added for school and university teaching by private teachers.
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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