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In order not to make benefits for important areas of daily life such as rents and medical treatment more expensive, tax exemptions apply.

The Value Added Tax Act provides for numerous tax exemption provisions, each of which is linked to the conditions specified in § 4 of the Value Added Tax Act.

For example, the following are exempt from VAT:

• rental of apartments,
• Insurance
• cultural achievements,
• educational achievements,
• medical treatment services or
• Care and nursing services.

As a rule, the exemption of the supplies excludes the deduction of input tax. The VAT that an entrepreneur pays to other entrepreneurs when purchasing goods and services can therefore not be refunded by the tax office.

Insofar as exempt transactions are supplied to other entrepreneurs, the application of individual tax exemptions may be waived under certain conditions. The details are regulated by § 9 of the Value Added Tax Act.

The requirements for the individual tax exemptions are very different and regulated individually in § 4 of the Value Added Tax Act. The use of the tax exemption according to § 4 No. 20 and 21 of the Value Added Tax Act partly requires certificates issued by the competent authorities in the respective Länder.

In case of doubt, please contact the tax office responsible for you.

Basically none.

The certificates issued by the relevant competent authorities for the purposes of tax exemption in accordance with § 4 No. 20 and 21 of the Value Added Tax Act are subject to a fee.

The general tax return deadlines apply.

• VAT Exemption
• tax exemptions apply in certain areas of daily life
• For example, the following are exempt from VAT:
  • rental of apartments,
  • Insurance
  • cultural achievements,
  • educational achievements,
  • medical treatment services or
  • Care and nursing services.
• For the purposes of VAT exemption of cultural and educational services (§ 4 No. 20 and 21 UStG), a certificate from the competent certifying authority must be submitted in many cases.
• responsible: Tax office

Contact the tax office.

The requirements for the individual tax exemptions are very different. For the tax exemption, you often need certificates, which are usually issued by the State Administration Office.