Protective Mask Allowance Subject to VAT as Third-Party Consideration, BFH Ruling 2025

• The BFH is addressing VAT issues related to the COVID-19 pandemic.
• It is confirmed that taxable sales are assumed even if a fitness studio is closed during lockdown, provided users did not request refunds.
• The current case discusses whether the mask allowance under the Mask Regulation is subject to VAT.
• During the lockdown, insured individuals in statutory health insurance had a right to masks if they belonged to a vulnerable group.
• Pharmacies fulfilled this entitlement based on mask availability and received a flat-rate payment from a health fund for distributing masks.

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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