Federal Finance Court Clarifies VAT Exemption for Emergency Medical Services in Germany

• The German Ministry of Finance posted a Federal Finance Court Decision on VAT treatment for emergency medical services.
• A self-employed general practitioner provided emergency medical services and sit-and-drive services for physicians.
• The practitioner also performed blood draws for the police.
• The practitioner believed all services were tax-free and did not submit VAT returns.
• An audit led to VAT assessments for services not having therapeutic objectives.
• The Federal Finance Court ruled emergency medical services were VAT-exempt.
• Income from blood sampling was taxable as it was not primarily for therapeutic purposes.

Source: news.bloombergtax.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.

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