What question did this study set out to answer?

To explore the taxation of public entities under § 2b UStG and its impact on universities in Schleswig-Holstein.

April 20, 2026

Umsatzbesteuerung der öffentlichen Hand – § 2b UStG; keine Janusköpfigkeit der Hochschulen in Schleswig-Holstein

Key Points

To explore the taxation of public entities under § 2b UStG and its impact on universities in Schleswig-Holstein.
Analysis of § 2b UStG regulations
Examination of university tax classification
Review of relevant legal interpretations
Clarified tax obligations for universities under § 2b UStG
Demonstrated no dual nature for Schleswig-Holstein universities
Identified implications for funding and tax compliance

Abstract

Article Umsatzbesteuerung der öffentlichen Hand – § 2b UStG; keine Janusköpfigkeit der Hochschulen in Schleswig-Holstein was published on April 1, 2026 in the journal UmsatzsteuerRundschau (volume 75, issue 8).

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Cite This Study

A Wed, study studied this question.

synapsesocial.com/papers/69e5c2d003c2939914028d0d https://doi.org/https://doi.org/10.9785/ur-2026-750809