Archive for the category ‘Value Added Tax for NPOs’

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  July 2, 2026

  Trade Tax And VAT: Tax Exemptions for Educational Services in Germany

  Educational services enjoy tax advantages under both German trade tax and value-added tax (VAT) law, provided certain requirements are met. In two recent...
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  July 2, 2026

  Cosmetic Surgery Now Potentially Exempt from VAT in Germany?

  Aesthetic procedures, commonly referred to as cosmetic surgery, may be exempt from value-added tax (VAT) under strict conditions. In a letter dated May 21,...
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  May 12, 2026

  Services to The Charitable Sphere Are Not Taxable Within The Scope of A Tax Group in Germany

  BMF adopts position of ECJ and BFH With the new BMF circular dated April 1, 2026, the German tax authorities are consistently implementing the case law of the...
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  May 12, 2026

  VAT in Inclusive Workplaces in Germany: Reduced Tax Rate for Market-Oriented Services

  Two companies apply different tax rates for laundry services In the present case, a commercial laundry company GmbH filed a competitor lawsuit against a...
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  April 1, 2026

  VAT on Membership Fees in Germany: BFH Reviews Practice of Associations

  The publication of the Federal Fiscal Court ruling of November 13, 2025 (V R 4/23) has had an explosive impact on the ongoing discussions. The debate over the...
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  March 4, 2026

  VAT Exemption for Cost-sharing Organizations Extended by ECJ

  The latest ECJ rulings of January 22, 2026 bring considerable relief for nonprofit organizations. The Court significantly extends the VAT exemption for...
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  March 4, 2026

  New Code Number 500 in The Advance VAT Return: German NPO’s Need to Take Action

  The advance VAT return is a key instrument used by the German tax authorities in the area of indirect taxation to ensure that tax is collected promptly...