Germany MOF Clarifies VAT Exemption for School, Education Services

The German Ministry of Finance Oct. 24 posted online BMF Letter No. COO.7005.100.3.13080202, clarifying amendments to the VAT exemption for services directly serving school and educational purposes, effective Jan. 1. Topics covered include: 1) the addition of public law bodies entrusted with school and educational tasks as eligible service providers; 2) the expanded scope of eligible services to include school education, higher education, training, and further training or vocational retraining; 3) clarification that the EU VAT Directive shouldn’t be interpreted to mean that further training provided by private teachers is also covered by EU Directive 77/388/EEC; 4) the inclusion in ...