Netherlands Court Rules Hospice Construction Not Subject to VAT

• The Hof Den Haag rules that providing a room is not the essential characteristic of a foundation’s (VAT) service, which is exempt from VAT.
• The foundation’s purpose is to establish and operate hospices and/or care hotels and to perform all related activities.
• The hospice has four guest rooms that are made available for a standard fee of €35 per day, including meals and drinks.
• The hospice does not provide care itself but enables external care organizations and doctors to provide the necessary care in the guest room.
• The service provided by the foundation consists of providing care to guests and coordinating care provided by third parties.
• The court determines that the service provided by the foundation is exempt from VAT under article 11, paragraph 1, section g, subsection 2 of the VAT Act 1968.
• The provision of general care and household assistance by ambulatory nursing services is closely related to social work and social security.

Source: fiscaalvanmorgen.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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