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Apply for VAT exemption

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.

Exempt from VAT are, for example:

  • Renting apartments,
  • Insurance
  • cultural services,
  • Educational services,
  • Healing services or
  • care and care services.

As a rule, the tax exemption of benefits excludes the deduction of input tax. The VAT paid by an entrepreneur to other traders when purchasing goods and services cannot therefore be reimbursed by the tax office.

Insofar as tax-exempt transactions are made to other traders, the application of individual exemptions may be waived under certain conditions. The details are regulated by Section 9 of the German Value Added Tax Act.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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