GermanyIB
IB Schools in Freiburg
Market Data
At a Glance
~170
International schools in Germany
Teach Middle East Magazine, citing ISC Research
Information as of July 2015
~40,000
Students enrolled
ISC Research-derived white paper, citing ISC Research's Global Opportunities Report
Information as of January 2021
~48%
Local citizens
Global Geneva, citing ISC Research
Information as of June 2018
School Directory
All IB Schools in Freiburg
Ages 16–19
Policy Watch
Policy changes in Germany
Rules that affect cost and eligibility, with the date each was last checked.
- In force
VAT exemption for tuition at state-approved schools in Germany
Under Section 4(21) of Germany's VAT Act, tuition-related educational services supplied by state-approved substitute schools, or schools permitted under the law of a Land, are exempt from value-added tax. The exemption attaches to the qualifying status of the school as a provider, not to the nationality or citizenship of the parents or students. No separate federal levy specific to international-school tuition was identified. This is a long-standing, currently effective feature of German tax law, distinct from a 2025 amendment to the same exemption.
In force since January 1980 · Checked August 2026
- In force
Amended VAT exemption for educational services in force since 1 January 2025
Germany's Annual Tax Act 2024 revised the VAT exemption for educational services, with the amended rule applying to supplies made after 31 December 2024. The Federal Ministry of Finance's guidance, issued 24 October 2025, sets a transitional non-objection period: tax treatment under the previous administrative rules will not be challenged for supplies made before 1 January 2028, under specified conditions. This measure is implemented and currently in force, not merely announced, and affects how VAT exemption is applied to school and educational providers going forward.
In force since January 2025 · Checked August 2026
- In force
Parents may deduct 30% of private school tuition, up to €5,000 per child
Eligible parents in Germany can claim a special-expense income-tax deduction of 30% of qualifying private-school tuition fees, capped at €5,000 per child per year. Accommodation, care and meal costs are excluded from the deductible amount. Per federal guidance, eligibility requires, among other conditions, entitlement to child benefit or the child tax allowance and enrolment at a privately run or predominantly privately financed school. This is a deduction available to parents on their own income tax; it is not a tax or levy applied to school fees themselves, and it remains currently in force.
Checked August 2026