Tax Exemption for Emergency Medical Services by Substitute Physicians Confirmed by Court Ruling

• The BFH ruled on whether taking over an emergency medical service for a fee is a tax-free medical treatment under German tax law.
• Paid emergency medical services by a doctor are tax-free as medical treatment, regardless of who receives the service.
• The plaintiff, a self-employed general practitioner, took over emergency services from 2012 to 2016.
• The plaintiff had an agreement with the local medical association for voluntary participation in emergency services.
• The plaintiff billed the represented doctors without showing VAT or indicating tax exemption.

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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