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The achievements of the driving schools move by different judgments of the FG more and more into the focus of tax advice. Actually, the legal situation so far appeared clear: According to Sect. 4.21 (6) UStAE certain services of a driving school are exempt from VAT. This applies insofar as driving schools are to be regarded as vocational training facilities in accordance with § 4 No. 21 UStG. According to the previous opinion of the tax authorities, this applies only to training that is related to the acquisition of qualifications under the Act on the basic qualification and further education of drivers of certain motor vehicles for the carriage of goods or passengers (Berufskraftfahrer-Qualifikationsgesetz [BKrFQG] v. 14.8.2016, BGBl. I 2016, 1958). The tax-exempt services therefore exclusively refer to the driving license classes C1, C1E, C, CE, D1, D1E, D and DE. Training services for the A and B classes are, however, subject to VAT. This reasoning has now been shaken by contradictory decisions of the FG.