In order not to make services for important areas of daily life such as rent and medical treatment more expensive, tax exemptions apply.
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.

Based on the information provided by the taxable person, the tax office checks whether the respective legal requirements for VAT exemption are met. 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.