Swimming lessons are not school lessons exempt from sales tax

The sales tax exemption for school and university education is to be interpreted narrowly, which is why swimming courses are not covered by the tax exemption.

Following a referral by the German Federal Fiscal Court (Bundesfinanzhof), the European Court of Justice has ruled that swimming lessons provided by a swimming school are not exempt from VAT in the sense of the EU VAT Directive. Although swimming lessons pursue an important goal in the general interest, the court ruled that the tax exemption must be interpreted narrowly. Swimming lessons do not serve to impart a broad range of knowledge and skills.