- The Hessisches FG ruled on June 11, 2024, in case number 6 K 448/21, regarding the VAT exemption under § 4 Nr. 16 UStG
- The court decided whether services closely related to the care of needy individuals are exempt from VAT when paid from the individual’s Personal Budget instead of by social welfare agencies
- The ruling confirmed that services paid from a needy person’s Personal Budget are not VAT-exempt due to the lack of payment by the designated social welfare agencies
- This decision aligns with previous rulings from other financial courts on similar issues
Source: datenbank.nwb.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.
