- Tax exemption for educational services was newly regulated with the Annual Tax Act 2024
- The scope of the favored services was expanded to include school education, university education, training, further education, or professional retraining
- New certificates from the competent state authorities are required for this expanded scope
- The Bavarian State Office for Taxes stated that existing certificates will remain valid
- Certificates issued before the new law came into effect will continue to be valid
- Requesting new certificates is generally not necessary according to the Bavarian State Office for Taxes
- The new regulation on tax exemption for educational services has not met expectations and has caused additional problems
- The Ministry of Finance will provide detailed explanations on specific points soon
Source: nwb-experten-blog.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
