- Temporary rental of guest rooms by a hospice is considered VAT-taxable short stay rental.
- The court in The Hague ruled on this classification.
- X operates a low-care hospice providing guest rooms, meals, and volunteer support.
- X does not provide medical or nursing care.
- Guests pay a fee of 38 euros per day for their stay.
- The main service is the temporary rental of guest rooms.
- This rental is not exempt from VAT as it is considered a short stay rental.
- Volunteer services and meal provision are additional services to enhance the main service.
- X’s appeal was successful.
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.
