Germany MOF Posts Decision Clarifying VAT Treatment of Emergency Medical Services

The German Ministry of Finance July 24 posted online Federal Finance Court Decision No. XI R 24/23, clarifying the VAT treatment of emergency medical services. The taxpayer, a self-employed general practitioner, provided emergency medical services, as well as sit-and-drive services for physicians assigned to emergency services. In addition, the taxpayer performed blood draws for the police authority. The taxpayer believed that he only carried out tax-free transactions and didn’t submit any VAT returns for the years in dispute. Upon an external audit, the German Tax Office issued VAT assessments to the taxpayer regarding specified services deemed to not have therapeutic ...