The health centre will not automatically be exempt from sales tax

BFH: request treatment without medical occasion, is liable to tax

The services of a “Gesundheitszentrums“ are not automatically exempted from the sales tax. Are only favored diagnostic tests and subsequent treatments, such as the Federal Finance court (BFH) in Munich in a Wednesday, 6. March 2019, published decision, ruled (Az.: XI, R 29/17). Desire treatments without medical occasion sales tax are then closed.

It was therefore a health centre with 200 beds in the state of Hesse. It is not classified under trade law as a private clinic, a supply contract with the statutory health insurance funds existed in the armed years 2009 to 2011.

Regardless of medical findings, customers were able to decide on the duration of your stay, and certain services to a “Festpreis“ book. “Aufenthaltspakete“ were advertised in catalogues, magazines and on the Internet and could also be booked online.

At the beginning of the stay, a medical examination. Was reviewed but whether health limitations, against certain measures, and applications. According to the booking and the customer’s Wishes, was then created a schedule. A medical review was only in part of the “Leistungspakete“ provided.

The health center says that its revenues were as a medical services tax-free. The tax office determined that, by contrast, value-added tax.

Right after the Hessian Finance court, the BFH decided.

Tax-free according to the law, “Hospital and medical care, including diagnosis, assessment, Care, Rehabilitation, obstetrics and Hospizleistungen“. The basic requirement is “that the revenues in connection with treatments, to a therapeutic purpose dienen“. Objective of the German provisions of the underlying EU Law is to reduce the cost of medical treatments. In the border area measures would be, “which serve to both therapeutic treatment purposes, as well as just the improvement of the General state of health können“.

Thereafter, the requirements for a tax exemption are not met, decided by the BFH in his written decision published by the 11. January 2019. The treatments were made “regardless of a medically diagnosed Krankheitsbild“. Therefore, a therapeutic Zweckbestimmung&#8220 is missing “;.

Without the success of the health center referred to the idea of primary prevention and self-help and the goal is to improve the General state of health. Because preventive health services are only exempt an exception to the sales tax if it is “carried out in the context of a medical treatment werden“, the BFH emphasized. This was not the case here. mwo/fle