Sperm is taxed at 9% VAT if it is intended for the reproduction of animals intended for the production of food or for agricultural use. This also includes the semen of breeding stallions.
Usually sport horses are also used as breeding horses. The State Secretary has previously approved that sport horses that are also used for breeding may partly be regarded as breeding horses, and therefore for use in agriculture. This means that semen from a sport horse is taxed at 9% VAT.
Sources:
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