Services in the field of outpatient integration assistance, which a self-employed psychological counselor provides as “other qualified person” to approved providers for people in need, were tax-free in 2010 according to § 4 No. 16 sentence 1 letter k (now: letter l) UStG if these services were approved and indirectly remunerated on the basis of an assistance plan by the social welfare institution.
Source: bundesfinanzhof.de
