- The German Federal Fiscal Court held that trade tax exemption under Section 3 No. 20(d) GewStG applies to ambulatory nursing income even if billing to social insurance or social welfare bodies is handled through a third party.
- The exemption depends on the nursing services being actually provided to sick or care-dependent persons and on at least 40% of cases being economically borne in whole or mainly by statutory social insurance or welfare institutions.
- Direct reimbursement to the nursing provider is not required; the legal structure of the service and billing arrangement does not defeat the exemption.
- The court therefore dismissed the tax authority’s appeal and upheld the lower court’s ruling in favor of the nursing company.
Source: bundesfinanzhof.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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