- Driving lessons for a Class B license are subject to VAT and are not exempt as educational services under § 4 Nr. 21 Buchst. b UStG. Even in retraining contexts, driving instruction remains specialized and does not provide the broad and diverse knowledge typical of school and university education.
Source: datenbank.nwb.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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