Amsterdam Court of Appeal Rules on Insurance Services and VAT Exemption for Medical Specialists.

• The Amsterdam Court of Appeal issued a ruling on April 10, 2025.
• The case involves a cooperative of medical specialists working in hospitals, with insurance coverage arranged for liability risks.
• The court determined that the services provided are considered insurance-related activities exempt from tax under specific legislation.
• The agreements between foundations and medical specialist cooperatives involve liability insurance and cost-sharing.
• The court found that the services provided are taxable, despite the insurance being offered by an insurer.
• The court considered whether these services qualify for a tax exemption as insurance-related activities.
• The European Court of Justice has previously ruled that insurance coverage provided by a non-insurer can be considered insurance-related.
• The court applied these considerations to the services in question.

Source: uitspraken.rechtspraak.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.