{"@context":"https://schema.org","@type":"DefinedTerm","name":"tax exemption","description":"A tax exemption relieves specific goods, services, or transactions from the obligation to pay a particular tax – most commonly VAT or customs duties – under statutory law or special provisions. In cross-border trade, export zero-rating is the most prevalent form: goods leave the country free of VAT so that domestic suppliers can compete on level terms in foreign markets. Product-specific exemptions apply in many jurisdictions to categories such as pharmaceuticals or staple foods, either fully ex","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/tax-exemption","inLanguage":"en","dateModified":"2026-06-26T17:07:00.506656","citation":"https://ec.europa.eu/taxation_customs/business/vat_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/tax-exemption","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"tax exemption · A tax exemption relieves specific goods, services, or transactions from the obligation to pay a particular tax – most commonly VAT or customs duties – under statutory law or special provisions. · Quelle: https://ec.europa.eu/taxation_customs/business/vat_en"}