The use of practice assistants at general practitioners’ practices qualifies as VAT-exempt care

• The deployment of practice assistants (POH-S) by an external organization can qualify as VAT-exempt healthcare rather than taxable staff leasing
• Economic and commercial reality is decisive: the exemption applies where the lending party is substantively responsible for the content, quality, and outcome of the care
• Contractual clauses stating that the general practitioner has ultimate responsibility do not override the VAT exemption if, in practice, the care provider controls protocols, training, and quality assurance.

Source BTW Jurisprudentie