VAT exemption for amateur theaters, folk music, music schools and private music teachers
According to § 4 No. 20 and No. 21 of the Value Added Tax Act
Amateur theaters, orchestras, choirs and soloists of folk music from the amateur music sector as well as music schools and private music teachers can receive a certificate for the tax office upon request so that they can be exempted from VAT in accordance with § 4 No. 20 and No. 21 UStG.
Service details
Prerequisites
- Qualification of the music teacher
- Proper preparation for a profession or an examination to be taken before a legal entity under public law
Required documents
- Proof of the music teacher's qualification (e.g. degree certificate)
- Confirmation from students that they are receiving music lessons to prepare for a musical profession
Responsible bodies:
The large district towns including the administrative communities or the Ludwigsburg district office are responsible for all other localities in the Ludwigsburg district.
