VAT exemption, art teachers and art schools, authority for culture and media

Prerequisites

The private school or institution, or the self-employed teacher must properly prepare for a profession or an examination to be taken in front of a legal entity under public law.

Documents required

Application form and information sheet on the Internet
Forms and information sheets at:
http://www.hamburg.de/bkm/umsatzsteuererbefreiung
Mailbox for art teachers or art schools:
bkm-umsatzsteuererbefreiungen@bkm.hamburg.de

Please note

Contact only by phone or email.
Please use our application forms and information sheets to apply:
http://www.hamburg.de/bkm/umsatzsteuererbefreiung
Mailbox for art teachers or art schools:
bkm-umsatzsteuererbefreiungen@bkm.hamburg.de

Deadlines

.

Processing time

Depending on the files, 6 to 8 weeks until the notification of fees is issued.

Fees

Fee for issuing a certificate for single tuitioners: currently € 70.


Fee for issuing a certificate according to § 4 No. 21 a) bb) for schools: currently 200, - €.


Please make the transfer of the fee under the stated purpose.