VAT Exemption Guidelines for Adult Education Centers under Section 4 No. 22(a) UStG

• The BMF released an information sheet on VAT exemption for scientific or educational events under Section 4 No. 22 letter a UStG.
• The exemption does not apply to services related to the education of children and young people.
• The guidance specifically addresses the VAT treatment of adult education centers.
• The information sheet helps adult education centers classify their courses for VAT purposes.

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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