The Classification of a Massaging Bra for the Reduction of Lymphedema Symptoms under Dutch Tax Law

• A company in the Netherlands sells a bra with massaging effects and light compression, specifically for women who face lymphedema after breast cancer treatment.
• The bra helps reduce symptoms by draining fluid when worn and is available in standard sizes from 80A to 95F.
• The question was raised whether the sale of this bra falls under the reduced rate of items a-8 or a-35 of Table I of the 1968 Turnover Tax Act.
• The answer is no, the sale of this bra does not fall under the reduced rate of items a-8 or a-35.
• According to item a-8, the reduced rate applies to bandages and similar items clearly intended for medical purposes. However, the bra is considered a clothing item, not a bandage, even though it has therapeutic effects.
• According to item a-35, the reduced rate applies to custom-made orthopedic corsets. However, the bra is not orthopedic as it is not intended to support or correct bones, muscles, ligaments, tendons, and joints, but to drain fluid due to lymphedema. Also, it is not custom-made for an individual person but comes in standard sizes.
• The bra is also not included in the list of other aids in item 14, in the explanation of item a-35. Therefore, it cannot fall under item a-35.

Source: kennisgroepen.belastingdienst.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.

---

---