If supplies of services are provided within the framework of a therapeutic continuum, they can be classified as VAT exempt medical treatment, even if different taxable persons are involved in the continuum. This was confirmed by the German Federal Fiscal Court in its decision on the VAT exemption of the isolated storage of frozen sperm and oocytes in connection with cryopreservation, thus expressly contradicting the view of the tax authorities. However, the German Federal Fiscal Court did not clearly clarify in which circumstances the participation of several taxable persons would be considered as being irrelevant with a view to VAT exemption.
Source: kmlz.de
