Contents
Why was §2b of the Value Added Tax Act introduced?
- Conflicts of interest between public institutions and the private sector.
- Distortion of competition if services provided by the public sector that are comparable to those of private providers are not subject to VAT.
- Compatibility with the principles of the harmonized VAT system within the European Union.
Clarification of entrepreneurial status
Previous regulation § 2 para. 3 UStG compared to the new § 2b UstG.
What will be subject to VAT in the future?
- Check scheme for sales taxation.
Application of § 2b UStG
- When are public sector services subject to VAT?
- Delimitation, assistance services, sovereign activities, distortion of competition.
- Transitional regulation.
Requirements for input tax deduction
- Effects of § 2b UStG.
- Assignment principles for the purchase of input services.
- Allocation of input tax for mixed use.
News from case law and administration
- In particular, the BMF letter of 12.06.2024 on input tax deduction for legal entities under public law operating as businesses.
Space for individual questions on the topic
Learning environment
Your benefit
- You will receive an overview of the most important changes in connection with the introduction of § 2b UStG.
- You will understand the VAT implications of the new regulation for your activities in the public sector, in particular the distinction between non-taxable sovereign activities and taxable commercial activities.
- You will be made aware of how to recognize and correctly depict VAT-relevant issues in the future.
Methods
Lecture, practical examples, interactive discussion
Recommended for
Managing directors, accounting clerks, Employees from the accounting department of public bodies who are involved in VAT, ideally with prior knowledge of VAT.
Seminar evaluation for "VAT update - § 2b VAT taxation of the public sector"







Start dates and details

Thursday, 03.07.2025
09:00 am - 12:30 pm

Tuesday, 23.09.2025
09:00 am - 12:30 pm

Thursday, 30.10.2025
09:00 am - 12:30 pm

Friday, 21.11.2025
09:00 am - 12:30 pm

Tuesday, 10.02.2026
09:00 am - 12:30 pm

Thursday, 26.03.2026
09:00 am - 12:30 pm