I qualify my coaching as training and I evade VAT

The taxpayer provides various courses: education and continuing training, seminars. She asks the main VAT division to confirm that the courses provided are excluded services.

The AFC does not share this position and considers that all the courses fall under personal development and that the transmission of knowledge was not the primary objective.

The taxpayer then sends amended returns for past periods and pays the difference, while reserving their rights.

The AFC is undertaking an audit of the taxpayer.

Federal judges at the Federal Administrative Court remind us of the concept of excluded education and training benefits: a coherent series of courses that allows for time-limited school-based training, focused on achieving a defined learning objective, in a subject or group of subjects (cons. 2.2.3).

They then develop the concept, based on case law: The Federal Court has established in consistent case law that this includes activities closely related to an educational or training objective. The activities must therefore primarily serve to impart or deepen knowledge, or at least be primarily devoted to the acquisition of knowledge or skills. In the case of training or teaching services, it is crucial whether the activity aims to encourage or assist someone in achieving a predefined learning objective in a particular area (para. 2.2.4).

The judges conclude that some of the courses do indeed fall under excluded education and training services, while others related to personal development, which are subject to services.

The judgment is in German.

TAF, adjournment A-5703/2024, of 2 December 2025