- The Federal Fiscal Court of Germany ruled on a legal dispute between a specialist surgeon and the tax authorities regarding hair root transplants.
- The surgeon claimed VAT exemption for the treatment of hair loss as a medical treatment.
- The tax office denied the exemption for the treatment of androgenetic and hereditary alopecia.
- The court determined that the criterion of “medical treatment” was not fulfilled in this case.
- The court defined “medical treatment” as treatment that serves to diagnose, treat, and cure diseases or health disorders.
- The court ruled that hair root transplants for androgenetic and hereditary alopecia are not considered medical treatments and are therefore subject to VAT.
Source: twobirds.com
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.
