- Cross-border care services provided by a foreign company may be subject to German VAT if the provider is recognized as a social institution only under foreign law, not German law. In such cases, the recipient of the service owes the VAT under § 13b UStG, but cannot claim input tax deduction if their own outputs are VAT-exempt and do not allow input tax deduction under § 15 UStG.
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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