A self-employed educational assistant can also invoke Art. 132 Para. 1 Letter h of the VAT Directive for the tax exemption of the care services provided by him if the costs for these services are billed via a partnership and are therefore (only) indirectly borne by a public child and youth welfare organization. Since January 1, 2008, the services of a self-employed educational advisor according to § 4 No. 25 letter b double letter. bb UStG are tax-free if they were paid in full or for the most part directly or indirectly by public youth welfare organizations in the previous calendar year.
Source: bundesfinanzhof.de
Latest Posts in "Germany"
- ECJ VAT C-409/24 to C-411/24 – Judgment – Reduced VAT Rate Excludes Non-Accommodation Ancillary Services
- New GEBA in Germany: what it is and what it means for electronic invoicing
- German Court Clarifies VAT Rules for Nonprofit Sports Clubs’ Membership Fees and Input Deductions
- VAT on Services Provided by Non-Profit Sports Clubs: BFH Ruling and Legal Implications
- Swiss VAT: Updated Certification Requirements for Foreign Entrepreneurs in Refund Procedures
