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Umsatzsteuer Newsletter 15/2024
Annual Tax Act 2024: VAT exemption for educational services (sec. 4 no. 21 of the German VAT Act)
Fortunately, the draft of the Annual Tax Act 2024 provides for a new version of the VAT exemption for educational services. Sec. 4 no. 21 of the German VAT Act will be completely reformed. This is well overdue following the failed reform efforts as part of the 2013 and 2019 Annual Tax Acts. The certification procedure is now to be abolished and the regulation adapted to Union law and ECJ jurisprudence. All providers of educational services are required to review their catalogue of services in light of the planned new regulation.
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Umsatzsteuer Newsletter 14/2024
Annual Tax Act 2024: place of virtual events / activities (sec. 3a para. 3 of the German VAT Act)
According to the draft bill of the Annual Tax Act 2024, event services shall no longer be taxed at the event location if the participation is only virtual. In the case of a virtual participation, the place of supply shall be determined by the registered office (B2B case) or place of residence, domicile or habitual residence (B2C case) of the participant. Event organisers must prepare themselves for this and request the relevant information from participants.
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Umsatzsteuer Newsletter 13/2024
Annual Tax Act 2024: Good and bad news for public law entities and non-profit organizations
The non-application period for the new regulation on the status of legal entities under public law as taxable persons is being extended, for the third time, by a further two years. This results in a comfortable transition period of eleven years for the public sector. It is also pleasing that the VAT exemption for educational services will be completely reorganised by the planned Annual Tax Act 2024 and that sport will also be upgraded in terms of VAT exemptions.
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