Beherbergung und Verköstigung auf Reiterhöfen

8. August 2022Janina

Reitkurse für Jugendliche und Kinder sowie deren Beherbergung und Verköstigung auf Reiterhöfen, stellen eigene, selbständige Leistungen dar, die für die Frage einer etwaigen Befreiung von der Umsatzsteuer jeweils einzeln zu betrachten sind (Schleswig-Holsteinisches Finanzgericht, Urteil v. 2.3.2022 – 4 K 114/17; Revision anhängig, BFH-Az. XI R 9/22 )

(Quelle: VSH Dienstleistungs GmbH)

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