Court of Amsterdam: Are services by eurythmy therapist exempt from VAT?

A eurhythmy therapist is a practitioner who utilizes movement therapy techniques to promote well-being. They employ specific movements and gestures to address physical, emotional, and spiritual imbalances, aiming to harmonize energy and enhance self-awareness. The Court of Amsterdam explains that the VAT Directive allows member states to exempt medical care within the scope of medical and paramedical professions. The Dutch VAT Law also provides a similar exemption for healthcare services by practitioners who have completed relevant medical or paramedical education. The dispute focuses on whether the services provided meet the required quality level for exemption. The taxpayer argues that registered eurhythmy therapists possess qualifications equivalent to those of healthcare professionals covered by the Dutch BIG Act. The tax authority disagrees, stating that the combination of the taxpayer’s education, knowledge, and experience does not meet the required level. The case also discusses the recognition of foreign qualifications and the accreditation of the education institution.

Source: uitspraken.rechtspraak.nl

---

---