Information Sheet: VAT Exemption Criteria for Scientific Lectures, Courses, and Events under §4 No. 22 UStG

• The BMF issued an information sheet on tax-exempt services under § 4 Nr. 22 a UStG for scientific lectures, courses, and events, excluding child and youth education.
• § 4 Nr. 22 a UStG exempts certain scientific or educational events from VAT under specific conditions.
• The information sheet outlines the criteria for recognizing tax-privileged services in school or university teaching, training, further education, or professional retraining.
• Events qualify as tax-privileged only if all detailed criteria in the information sheet are met.

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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