- Zeeland-West-Brabant Court ruled that guest rooms in a hospice are VAT-exempt
- Organization X, a Public Benefit Organization, requested a VAT refund for setting up a hospice
- Tax inspector rejected refund, arguing it was an exempt healthcare service
- X argued for reduced VAT rate for rental of guest rooms
- Court ruled X’s services cannot be classified as short-stay rentals
- X’s services fall under exemptions of VAT Act due to nature of care and target group
- Recognition as a social welfare institution is not required for exemption
- X’s appeal based on trust and legal certainty failed
- Tax inspector correctly refused VAT refund
- Ruling clarifies that hospice services in the Netherlands fall under VAT exemptions for healthcare and social services, even without formal recognition as a social welfare institution.
Source: taxlive.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.
