Germany MOF Releases Court Decision Explaining VAT on Intensive Care Services

The German Ministry of Finance Oct. 28 released Tax Court Decision No. XI R 12/19, explaining VAT on intensive care services. The taxpayer was an owner of the organization whose corporate purpose includes the provision of health services, including services subject to VAT. The taxpayer was also employed by another hospital. The taxpayer claimed that services provided in the hospital are tax-exempt. The tax office disallowed the exemption. The court accepted the taxpayer’s appeal, explaining that intensive care services carried out through its partner in its client’s hospitals are treatment services exempt from VAT. [Germany, Ministry of Finance, 10/28/21]

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