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VAT Exemption for Paid Emergency Medical Services by Substitute Physicians: Analysis of BFH Ruling XI R 24/23

  • The paid assumption of emergency medical services by a doctor is VAT-exempt as a medical treatment.
  • This applies regardless of who receives the service.
  • The BFH decision provides an opportunity to examine the regulations in a broader context.

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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