- Dr. Christian Sterzinger’s revenues from cooperation agreements with nursing homes were in question
- Contract doctors provide medical care to nursing home residents based on cooperation agreements
- The issue is whether additional services provided by the doctor to the nursing home are also tax-exempt
- The concept of “medical treatment” cannot be extended to all services related to patient care
- If a taxable element is a subsidiary to a tax-exempt element, the entire service is tax-exempt
- Revenues of a medical center from cooperation agreements with nursing homes were deemed tax-exempt for providing medical services and related services.
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.
