The VAT exemption for educational services in accordance with sec. 4 no. 21 of the German VAT Act will be revised by the Annual Tax Act 2024 at the turn of the year. The certification procedure will remain in place. However, it will refer to new content, possibly meaning that all providers will urgently need a new certificate. Or perhaps not? The Federal Ministry of Finance has announced that the old certificates will continue to be valid. But can one rely on that? And another point: commercial education providers who were previously entitled to deduct input VAT could now face problems because the VAT exemption would no longer allow for input VAT deduction. Could one solution be simply not to apply for the new certificate?