- A hospital does not have to pay VAT on the part of the liability insurance costs passed on to self-employed medical specialists
- The decision was made by the Zeeland-West-Brabant court in a dispute between hospitals and the Tax Authorities
- Hospitals are jointly liable for the actions of medical specialists working in the hospital and take out liability insurance that also covers damage caused by the specialists
- The costs of this insurance are passed on to self-employed medical specialists, who are part of the Medical Specialist Company (MSB)
- The court ruled that the hospital can pass on these costs without charging VAT, as it is not considered a service to the medical staff and would be exempt from VAT if it were
Source: fiscaalvanmorgen.nl
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.
