VAT exemption §4 Nr.22

We issue invoices without VAT (accordingunder to §Section 4 No. 22 of the German VAT Act, UStG) to private individuals or institutionsorganizations (associations, companies, etc.) if:

1.if the coursesclient does not have their own VAT exemption under Section 4 No. 21 and the educational services have an educational characterpurpose (noi.e. they are not leisure time,activities noor counseling)consulting). ForExamples exampleinclude:

• Language lessonsinstruction

• Education of children or young adults;people

• Training,

  Vocational training, further training, vocationalprofessional retraining, and continuing education,education

  adult education

2. the course must be announced as group lessons (no individual lessons)