VAT Exemption for Laboratory Services – Publication of BFH Judgments

• Exemption pursuant to Section 4 number 14 letter a and letter b of the German VAT Act (UStG) for laboratory services.
• Publication of the BFH rulings of August 24, 2017, V R 25/16 and of December 18, 2019, XI R 23/19.
• Criterion for delimitation of areas of application of § 4 No. 14 letter a and letter b UStG is place of performance
• Medical analyses can be tax-exempt according to § 4 number 14 letter a sentence 1 UStG
• The existence of a relationship of trust between the practitioner and the patient is not a prerequisite for tax exemption.
• Principles of the BFH ruling of December 18, 2019
• XI R 23/19 (XI R 23/15) to be applied
• Principles of the BFH decision of August 28, 2017
• V R 25/16 not to be applied.”

Source: bundesfinanzministerium.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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