The German Federal Fiscal Court (Bundesfinanzhof, BFH) has ruled in its decision of 07.07.2022 – V R 10/20 that the isolated storage of frozen oocytes is in any case tax-exempt pursuant to Section 4 No. 14 letter a of the German Value Added Tax Act (Umsatzsteuergesetz) if it is carried out as part of a therapeutic continuum with cryopreservation, in which storage and cryopreservation are carried out by two different entrepreneurs, but for which the same doctors are active.
Source: bundesfinanzhof.de
