Flight Instruction for Private Pilot License Not VAT Exempt

• Flight instruction for a private pilot license is subject to VAT.
• The air sports club can claim a VAT deduction.
• Flight instruction does not qualify for tax exemption as “school and university education” or “training and further education”.
• Flight instruction is specialized and does not cover a wide range of subjects.
• Flight instruction for a private pilot license is not tax-free as “training and further education” because it is not required for professional pilot training.
• Tax-free instruction is only possible for training that leads to an airline transport pilot license.

Source: bundesfinanzhof.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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