Tax exemptions apply in order to avoid making services for important areas of everyday life such as rent and medical treatment more expensive.
For example, the following are exempt from VAT

• Renting of apartments,
• insurance services,
• cultural services,
• educational services,
• medical treatment services,
• care and nursing services,
• child and youth welfare services.

The tax office checks whether the respective legal requirements for VAT exemption are met based on the information provided by the taxable person. On the one hand, this includes personal requirements, for example that medical treatment services are provided by a doctor or a member of a medical profession. On the other hand, there may be factual requirements, for example that the services provided to children and young people are services in accordance with the German Social Code, Book Eight (SGB VIII).
Proof that the other requirements for VAT exemption for cultural or educational services are met must be provided to the tax office in the form of a certificate.