- Umsatzsteuerbefreiung applies to hair root transplants for hair loss due to therapeutic purposes
- Therapeutic purpose recognized even if the transplant does not address the cause of hair loss but only its effects
- Case involves a surgeon specializing in hair root transplants for patients with various types of alopecia
- Surgeon claimed 90 percent of his revenues as tax-exempt medical treatments under specific tax law
- Tax authority initially disagreed, recognizing only treatments for scarring alopecia as tax-exempt
- Court ruled that all types of alopecia treatments performed by the surgeon qualify for tax exemption
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.
