The German Federal Fiscal Court ruled that the taxpayer’s revenue from providing medical services to a hospital under a cooperation agreement is tax-exempt as it constitutes healthcare services in the field of human medicine, even though the services were performed at the premises of the other hospital.
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.
