Successful invocation of the tax exemption fails because the plaintiff is not recognized by the Federal Republic of Germany as an “institution with a social character”; such recognition, which is a prerequisite for the tax exemption under Union law, does not follow in particular from the only indirect reimbursement of costs via the MDK. (BFH, press release of 01.07.2021 on judgment of 24.02.2021 – XI R 30/20)
Source: steuerberater-berning.de
