No VAT on hospital insurance costs passed on to medical staff: Landmark ruling by court

• A hospital does not have to pay VAT on the part of the liability insurance costs passed on to self-employed medical specialists
• The decision was made by the Zeeland-West-Brabant court in a dispute between hospitals and the Tax Authorities
• Hospitals are jointly liable for the actions of medical specialists working in the hospital and take out liability insurance that also covers damage caused by the specialists
• The costs of this insurance are passed on to self-employed medical specialists, who are part of the Medical Specialist Company (MSB)
• The court ruled that the hospital can pass on these costs without charging VAT, as it is not considered a service to the medical staff and would be exempt from VAT if it were

Source: fiscaalvanmorgen.nl

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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