The last two months have seen administrative court decisions on VAT and payroll tax in the medical sector. The VAT exemption for regulated medical activities does not apply to fees not retroceded by a practice company to a replacement doctor. Additionally, an associate biologist (co-director) cannot be assimilated to an employee for payroll tax purposes. The VAT exemption has also been clarified for cosmetic surgery and prior medical opinions for driving licenses.
Source PwC
