Taxation of Seminars and Trade Shows in Germany, Austria, and Switzerland: Key Considerations

• Seminars in the EU are subject to national VAT
• Different regulations for who pays the tax in different countries
• In Germany, foreign organizers are subject to tax, reverse-charge not applicable
• In Switzerland, most seminar services are exempt from tax if they are educational in nature
• Uncertainties in VAT for international trade show builders have been resolved by the EU Court of Justice
• Different interpretations of VAT rules in different countries can lead to misunderstandings
• In Germany, services related to trade show construction can be classified as advertising or event services for VAT purposes.

Source: primetax.ch

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.