- Private clinics face uncertainty regarding VAT exemption for medical treatments.
- Between 2009 and 2019, German VAT law did not exempt private clinics, despite EU directives suggesting otherwise.
- Private clinics could claim VAT exemption if their services were socially comparable to public hospitals, but this remains unclear.
- Legal challenges have arisen, with cases pending in Lower Saxony and Munich, and a request for an ECJ ruling.
- Since 2020, German VAT law includes provisions for private clinic exemptions, but legal clarity is lacking.
- A 2024 German Federal Fiscal Court case involved a company providing aesthetic surgery, raising questions about VAT exemption.
- The court confirmed that companies can provide VAT-exempt medical services, aligning with previous rulings.
Source: kmlz.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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