- The Hessian Finance Court ruled that a medical expert activity can be considered a medical treatment or a service closely related to social welfare and social security.
- The main criterion for distinguishing between the two is whether the main purpose of the expert opinion is to treat, alleviate, or prevent a disease.
- The tax exemption also requires that the creator of the expert opinion be recognized as a social institution if the opinion is essential for services falling under social welfare and social security.
- Subcontractors can be considered as social institutions if they are known by name to the subcontractor, their qualifications have been verified, and their subcontracting has been approved in terms of their suitability for service provision.
- The article also mentions that medical examinations and consultations within the framework of health coaching for recipients of benefits under the Social Code Book II can have a therapeutic purpose and fall under the category of “medical treatments in the field of human medicine.”
Source: datenbank.nwb.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.
