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VAT; obtaining an exemption after checking the requirements

VAT exemptions do not have to be applied for, but apply if the relevant legal requirements are met. This ensures that services for important areas of everyday life, such as rent and medical treatment, are not made more expensive.

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Procedure details

Tax exemptions apply in order to avoid making services for important areas of everyday life, such as rent and medical treatment, more expensive.
For example, the following are exempt from VAT:

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

Based on the information provided by the taxable person, the tax office checks whether the respective legal requirements for VAT exemption are met. On the one hand, this includes personal requirements, for example that medical treatment services are provided by a doctor or a member of a medical profession. On the other hand, there may be factual requirements, for example that the services provided to children and young people are services in accordance with the German Social Code, Book Eight (SGB VIII).
A certificate must be submitted to the tax office to prove that the other requirements for VAT exemption for cultural or educational services are met.

The requirements for the individual tax exemptions vary greatly and are regulated individually in the VAT Act. In some cases, separate certificates are required to claim some tax exemptions. These are issued by the relevant state or federal authorities.
If in doubt, please contact the tax office responsible for you.

  • Required Documents

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

The tax return is submitted to the relevant 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.

There are no costs for you.

Exceptions are any certificates required for cultural and educational benefits. Fees may be charged by the competent authorities of the federal states for these certificates.

The general tax declaration deadlines apply.

  • usually up to 2 months

  • Appeal against the tax assessment
    Detailed information on how and within what period you can lodge an appeal can be found in the information on legal remedies attached to the tax assessment.
  • Fiscal court action

  • Pre-notify sales tax

    As a company, you generally have to submit advance VAT returns to the tax office on a monthly or quarterly basis.

Status: 04.11.2025
Editorially responsible for prodecure description: Bundesministerium der Finanzen + Bundesministerium der Finanzen
Source: Federal Portal
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