- The Federal Fiscal Court (BFH) clarified the VAT exemption rules for services in the funeral sector.
- The provision of refrigerated rooms and mortuary cells for cooling corpses is not considered a tax-exempt rental under Section 4 No. 12 Sentence 1 Letter a of the German VAT Act (UStG).
- If the main service is the refrigeration of the body, VAT exemption for rental does not apply.
- This ruling distinguishes itself from previous administrative guidance (BMF letter of 23.11.2020).
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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