{"id":7975,"date":"2026-01-15T10:26:13","date_gmt":"2026-01-15T09:26:13","guid":{"rendered":"https:\/\/nrt.nrw\/?p=7975"},"modified":"2026-01-15T10:27:44","modified_gmt":"2026-01-15T09:27:44","slug":"umsatzsteuerbefreiung-fuer-unterrichtsleistungen","status":"publish","type":"post","link":"https:\/\/nrt.nrw\/ru\/2026\/01\/15\/umsatzsteuerbefreiung-fuer-unterrichtsleistungen\/","title":{"rendered":"Umsatzsteuerbefreiung f\u00fcr Unterrichtsleistungen"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Ein selbstst\u00e4ndiger Lehrer erbringt eine unmittelbar dem Schul- und Bildungszweck dienende Unterrichtsleistung an einer berufsbildenden Einrichtung steuerfrei, wenn dieser Leistung ein zum Einrichtungstr\u00e4ger bestehendes Rechtsverh\u00e4ltnis zugrunde liegt und er dabei die Sch\u00fcler der Einrichtung pers\u00f6nlich unterrichtet. So entschied der Bundesfinanzhof. Weitere Themen: Neue Regeln zur E-Rechnungspflicht, Stromkosten f\u00fcr Elektro-Dienstwagen<\/p>","protected":false},"author":9,"featured_media":7677,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36],"tags":[],"class_list":["post-7975","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mandantenbriefe"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Umsatzsteuerbefreiung f\u00fcr Unterrichtsleistungen - NRT Beratungsverbund<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nrt.nrw\/ru\/2026\/01\/15\/umsatzsteuerbefreiung-fuer-unterrichtsleistungen\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Umsatzsteuerbefreiung f\u00fcr Unterrichtsleistungen - NRT Beratungsverbund\" \/>\n<meta property=\"og:description\" content=\"Ein selbstst\u00e4ndiger Lehrer erbringt eine unmittelbar dem Schul- und Bildungszweck dienende Unterrichtsleistung an einer berufsbildenden Einrichtung steuerfrei, wenn dieser Leistung ein zum Einrichtungstr\u00e4ger bestehendes Rechtsverh\u00e4ltnis zugrunde liegt und er dabei die Sch\u00fcler der Einrichtung pers\u00f6nlich unterrichtet. 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Weitere Themen: Neue Regeln zur E-Rechnungspflicht, Stromkosten f\u00fcr Elektro-Dienstwagen\" \/>\n<meta property=\"og:url\" content=\"https:\/\/nrt.nrw\/ru\/2026\/01\/15\/umsatzsteuerbefreiung-fuer-unterrichtsleistungen\/\" \/>\n<meta property=\"og:site_name\" content=\"NRT Beratungsverbund\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-15T09:26:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-15T09:27:44+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/nrt.nrw\/wp-content\/uploads\/2025\/02\/2025_Mandantenbrief_Header12.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"539\" \/>\n\t<meta property=\"og:image:height\" content=\"303\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Daniel Zdzanski\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u041d\u0430\u043f\u0438\u0441\u0430\u043d\u043e \u0430\u0432\u0442\u043e\u0440\u043e\u043c\" \/>\n\t<meta name=\"twitter:data1\" content=\"Daniel Zdzanski\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u041f\u0440\u0438\u043c\u0435\u0440\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f \u0434\u043b\u044f \u0447\u0442\u0435\u043d\u0438\u044f\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 \u043c\u0438\u043d\u0443\u0442\u0430\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Umsatzsteuerbefreiung f\u00fcr Unterrichtsleistungen - NRT Beratungsverbund","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/nrt.nrw\/ru\/2026\/01\/15\/umsatzsteuerbefreiung-fuer-unterrichtsleistungen\/","og_locale":"ru_RU","og_type":"article","og_title":"Umsatzsteuerbefreiung f\u00fcr Unterrichtsleistungen - NRT Beratungsverbund","og_description":"Ein selbstst\u00e4ndiger Lehrer erbringt eine unmittelbar dem Schul- und Bildungszweck dienende Unterrichtsleistung an einer berufsbildenden Einrichtung steuerfrei, wenn dieser Leistung ein zum Einrichtungstr\u00e4ger bestehendes Rechtsverh\u00e4ltnis zugrunde liegt und er dabei die Sch\u00fcler der Einrichtung pers\u00f6nlich unterrichtet. 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