- BFH has ruled that medical analyses conducted by a privately organized laboratory outside the doctor’s practice can be tax-exempt under § 4 Number 14 Letter b UStG, but not under Letter a.
- Following the BFH ruling, it is now considered outdated after the ECJ ruling in September 2019 that medical analyses by a specialist in clinical chemistry and laboratory diagnostics can be tax-exempt under both Letter b and Letter a of § 4 Number 14 UStG.
- The existence of a trust relationship between the treating physician and the patient is not a requirement for the tax exemption of a treatment activity under § 4 Number 14 Letter a UStG.
Source: bundesfinanzministerium.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
