The tax services team supports the university with all matters and problems relating to taxation and ensures that it is taxed correctly.
The University of Konstanz’s tax IDs
You must provide the VAT identification every time you place an order!
The University of Konstanz’s VAT identification number (UID/VAT) is:
The VAT identification number is a distinct identifier used across the EU for value added tax purposes. Within the European Union, it serves to coordinate the flow of domestic goods and services for value added tax purposes. Any institution that participates in the EU trade of goods and services between member states needs a VAT identification number.
The VAT identification number is assigned by the Federal Central Tax Office (BZSt). In case of ambiguity or when auditing foreign businesses, the BZSt offers VAT identification number checks and verification.
Tax ID number of the University of Konstanz:
The University of Konstanz’s tax ID number is an identifier assigned by the tax authority to every natural person or corporate body that is liable to pay taxes. The tax ID number is of central importance to all administrative interactions that take place between the university and the tax authorities and between different tax authorities. It does not play a central role in international trade.
Why is taxation so important to the university?
Any of the university’s financial activities that are related to its sovereign functions as well as its asset management (i.e. the largest part of its activities) are not subject to taxation. However, according to current tax legislation, universities (as corporate bodies under public law) are liable to pay taxes for their commercial operations (BgA).
Commercial operations (BgA) are operations that directly compete with other commercial service providers. Commercial operations subject to taxation include:
- Research collaborations with partners from businesses and industry (contract research)
- The marketing and use of research results for commercial purposes (e.g. material testing, reports, paid lectures)
- Paid administrative work (e.g. project sponsorship)
- Sponsoring and/or advertising (e.g. at conferences organised by university departments) ->Information sheet on donations/sponsoring
What other areas is taxation relevant to?
Other tax-relevant issues can include the following:
- Particularities of international invoices (for instance: intra-community acquisitions, reverse-charge procedures)
- Assessment of tax-free and taxable services
- Tax liability when selling equipment and machine parts
- Steuerrechtliche Beurteilung von Personalgestellungen, Gastdozenten, Lehrbeauftragten