Seminars

Tax advisor Ute Marseille from Bochum informed principle charitable and ecclesiastical authorities are subjected to a sales tax of seven per cent. That looks at the event of a sales tax free seminar but again different. The reason is the possible accommodation or meals of the seminar participants. It can cause that nonprofit seminar provider for a seminar offered must observe three separate tax regimes. That was made from the judgment of the German (BFH) on 8 March 2012 V R 14/11.

The accountant Ute Marseille from Bochum informs about the confusing tax situation and shows their backgrounds. Nonprofit organizer of seminars were confusion in the tax rates has typically believes that it is sufficient to disconnect the share price of accommodation and meals such as lunch or overnight stay including breakfast from the participation fee and settle this part in accordance with the reduced rate of tax. From a Dispute dating back to 2007 out now decided the BFH that meals and accommodation of the participants must be subject to the rule tax rate of 19 percent. The new rules for the reduced rate of tax in the hotel industry ( 12 para 2 No. 11 UStG) in 2010 creates confusion. Seminar providers provide this services which relate to three different control schemes. The services or the offer must be taxed here separately.

The seminar itself is exempt from tax, the accommodation for the participants of the seminar must be settled with the reduced rate of tax of seven percent for the hotel industry and a lunch or breakfast is taxable to the RuleSet by nineteen percent after the night. For detailed information the tax advisor Ute is hesitate Marseille from Bochum available. Press contact accountant Ute Marseille Josef-Baumann-str. 21 44805 Bochum phone: 0234-96431 31 fax: 0234-96431 91 email: website: