VAT Exemption for Hair Transplantation in Alopecia Cases: A Therapeutic Purpose

• Umsatzsteuerbefreiung applies to hair root transplants for hair loss due to therapeutic purposes
• Therapeutic purpose recognized even if the transplant does not address the cause of hair loss but only its effects
• Case involves a surgeon specializing in hair root transplants for patients with various types of alopecia
• Surgeon claimed 90 percent of his revenues as tax-exempt medical treatments under specific tax law
• Tax authority initially disagreed, recognizing only treatments for scarring alopecia as tax-exempt
• Court ruled that all types of alopecia treatments performed by the surgeon qualify for tax exemption

Source: datenbank.nwb.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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