From a tax point of view, there was some hope after the OFD Frankfurt/M. had pointed out in an order dated March 6, 2018 ( S 7240 A-24-St 16 ) that the activity of a funeral speaker should be considered “artistic” in individual cases: namely when the speaker’s performance is characterized by a self-creative achievement in which its special creative power is expressed. In this case, the reduced VAT rate of 7 percent can then be applied (see blog post “Reduced tax rate for the services of a funeral speaker” ).
Source: nwb-experten-blog.de
