Tax Exemption for Educational Services: Certificates Still Valid – Update on January 31, 2025

• 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.

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