A limited liability company (GmbH) that holds training classes at an education institute through its sole shareholder-managing director is not a vocational education organization qualifying for trade tax exemption under Section 3 No. 13 Trade Tax Act.
In a most recent decision, the Supreme Tax Court held that the activity of a prevention and personal development coach may be exempt as a provision of children's or young people's education within the meaning of Article 132 paragraph 1 letter i of the VAT Directive. In the absence of a formal recognition procedure an institution with the same objective can in any case be assumed if the institution's entire entrepreneurial objective is aimed at educating children and young people.
