Cultural authority
VAT exemption according to Section 4 No. 21 of the VAT Act for art schools and self-employed teachersVAT exemption according to Section 4 No. 21 of the VAT Act for art schools and self-employed teachers
Art schools or self-employed teachers can receive an exemption from VAT:
You need a certificate according to Section 4 No. 21a, bb or b, bb UStG if you
· - for a private school or
- another vocational training institution or
· - as a self-employed teacher
wish to apply to the tax office for exemption from VAT for services directly serving school and educational purposes.
- The private school or institution or the independent teacher must properly prepare students for a profession or an examination to be taken before a legal entity under public law.
The Hamburg Authority for Culture and Media is responsible for you if you live in Hamburg
• operate a private music, stage dance, drama or art school for fine or applied arts or
• are self-employed teachers of music, stage dance, acting or visual or applied arts.
In addition to the necessary general information (name and address of the applicant), the application must contain in particular the following information:
Information about
· own qualifications or qualifications of the teaching staff of the institution (subjects taught, period of employment),
training program,
• Evidence from graduates of successfully passing an entrance examination at a music or art college,
· • professional activities of graduates,
• if necessary, expert opinions from professors,
• Training concept and/or
• artistic CV if applicable.
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
No deadline
The application can be made informally or using an application form. The application must include information to prove your qualifications.
approximately 8 weeks until the decision is issued
fix
Contradiction
VAT exemptions according to Section 4 No. 21a of the VAT Act
Keywords: Certificates for exemption from sales tax Sales tax exemption, sales tax exemptions, music school, music teacher, art school, art teacher, artist, teacher, 21a) bb)
Last updated: 06.02.2026