BFH Clarifies Criteria for VAT Exemption on Hair Root Transplants for Hair Loss

• BFH ruled on VAT exemption for hair root transplants for hair loss
• Issue of distinguishing between cosmetic and therapeutic procedures
• Operation must serve to protect human health for VAT exemption
• BFH clarified criteria for VAT exemption for hair root transplants for hair loss
• Therapeutic purpose can be present even if transplant does not address cause of hair loss, only its consequences

Source: datenbank.nwb.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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