- The Annual Tax Act 2024 amends Section 4 No. 21 of the German VAT Act, expanding VAT exemption to include school, university, training, further education, and vocational retraining services, and adds a separate exemption for private teachers.
- A generous transitional arrangement allows previous VAT treatment until December 31, 2027, for services provided before January 1, 2028.
- Certificates from competent state authorities issued before January 1, 2025, or by December 31, 2025 (old version), are recognized as proof for VAT exemption.
- Tax authorities may request state review and certification if there is suspicion of a subsidized educational service.
- Courses approved by the Central Office for Distance Learning (ZFU) are always considered educational services for VAT exemption in distance learning contexts.
Source: hub.kpmg.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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