Examination of the conditions for exemption from turnover tax Unfortunately this specification of service has not yet been completely translated.

VAT exemptions do not have to be applied for; they apply insofar as the respective legal requirements are met. This ensures that services for important areas of daily life, such as rent and medical treatment, are not made more expensive.

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


  • Renting of dwellings,
  • insurance services,
  • cultural services,
  • educational services,
  • medical services,
  • care and nursing services,
  • child and youth welfare services.

Based on the information provided by the taxpayer, the tax office checks whether the respective legal requirements for VAT exemption are met. These include, on the one hand, personal requirements, for example, that treatment services are provided by a doctor or a member of a health profession. On the other hand, there may be factual prerequisites, for example that services provided to children and adolescents are services in accordance with Book VIII of the Social Code.
The fact that the other requirements for VAT exemption for cultural or educational services are met must be proven to the tax office with a certificate.


The documents or evidence that may be required for the application of the respective VAT exemption are derived from the respective exemption standard. For example, a care facility must submit a care contract for the VAT exemption of care services.

Forms: none

Online procedure possible: yes

Written form required: no

Personal appearance required: no

Preconditions

The requirements for the individual tax exemptions vary greatly and are regulated individually in the Value Added Tax Act. To claim tax exemption for cultural and educational services, certificates are sometimes required. These are issued by the competent authorities in the respective federal states.

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

Related Links

  • ยง 4 Umsatzsteuergesetz (UStG)

Related Links

  • Informationen zur Umsatzsteuer auf der Internetseite des Bundesfinanzministeriums

The tax return is submitted to the competent tax office.

  • The tax office checks whether the conditions for VAT exemption are met.
  • You will find the result of this check in the tax assessment notice.

Responsible for the content
Federal Ministry of Finance

Last update or date of publication
19.11.2021