The Distance Learning Protection Act is currently the talk of the coaching industry. On the one hand, the Federal Court of Justice (BGH) has now ruled on fundamental questions of application. Among other things, providers must ensure that their courses are, even for commercial participants (“B2B”), approved if they do not want to risk having to refund the full course fee. On the other hand, the German tax authorities want to tie the VAT exemption to said approval in the digital education sector.
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