Umsatzsteuer Befreiung

In order not to increase the price of services for important areas of daily life, such as rent and medical treatment, tax exemptions apply.

The Value Added Tax Act provides for numerous tax exemption provisions, each of which is subject to the conditions set out in Section 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 tax exemption of the services excludes input tax deduction. The VAT that an entrepreneur pays to other entrepreneurs when purchasing goods and services cannot therefore be reimbursed by the tax office.

Insofar as tax-exempt transactions are carried out 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 exemption regulations are very different. If in doubt, contact the tax office responsible for you.

Basically none. The use of the tax exemptions according to § 4 No. 20 and No. 21 of the Value Added Tax Act requires partial certificates, which are issued by the respective competent state authorities. These are subject to a fee.

The general tax return deadlines apply.

Please contact the responsible tax office in whose district the company is based.