Court Rules Hospice Guest Room Rentals Subject to VAT as Short Stay Accommodation

• Temporary rental of guest rooms by a hospice is considered VAT-taxable short stay rental.
• The court in The Hague ruled on this classification.
• X operates a low-care hospice providing guest rooms, meals, and volunteer support.
• X does not provide medical or nursing care.
• Guests pay a fee of 38 euros per day for their stay.
• The main service is the temporary rental of guest rooms.
• This rental is not exempt from VAT as it is considered a short stay rental.
• Volunteer services and meal provision are additional services to enhance the main service.
• X’s appeal was successful.

Source: taxlive.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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