Dutch Court Rules Healthcare VAT Exemption Applies to Practice Support Nurses, Not Just Staff Placement

• The case involved whether a medical VAT exemption applies to a healthcare organization supplying practice support nurses to general practitioners.
• The tax authority claimed the service was staff placement, not healthcare, and assessed additional VAT.
• The court ruled the organization provides healthcare, not just personnel, as it controls quality, protocols, training, and care content.
• The nurses are qualified and deliver genuine healthcare, so the VAT exemption applies.
• The tax assessment was reduced, and the tax authority must refund court fees and legal costs.

Source: uitspraken.rechtspraak.nl

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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