Instead of the major reform of educational services envisaged in the government draft, in the end, only a small reform has been adopted. Although the certification procedure has been retained, it refers to new content, meaning that all providers urgently need a new certificate. This will be impossible until 1 January 2025. The distinction between educational and professional training, with regard to the existence of a systematic intention to make a profit, has not been implemented. In the commercial education sector, this may lead to unwanted VAT exemption and loss of input VAT deduction. It is also incomprehensible as to why the legislator has failed to resolve the chaos created by the German Federal Ministry of Finance's letter of 29 April 2024 in the online education sector. There is also a short-term need for adjustment here, due to a new place-of-supply-rule.