- The Federal Fiscal Court ruled that emergency medical services are exempt from VAT even when performed by a substitute doctor for a fee.
- A self-employed doctor had an agreement with the Westphalia-Lippe Association for voluntary participation in emergency services.
- The doctor substituted for other doctors from 2012 to 2016, charging an hourly rate.
- The tax office and court initially disagreed, viewing the service as taxable.
- The Federal Fiscal Court granted VAT exemption, considering it a medical treatment.
- The court emphasized the service ensures emergency care when regular services are unavailable.
- The ruling applies equally to substitute and assigned doctors.
- The decision aligns with previous rulings on standby services at large events.
- The court’s approach ensures consistent VAT treatment across Germany, regardless of regional differences.
Source: bundesfinanzhof.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.
