- Certain healthcare services are exempt from tax according to Article 21 of the MWSTG
- Exempt services include hospital and medical treatments, coordinated care, nursing services, and transportation for sick or disabled individuals
- Services provided by healthcare professionals with a license are also exempt from tax
- The sale of prostheses and orthopedic devices is considered a taxable supply
- Services related to childcare, social welfare, and education are also exempt from tax
Source: estv.admin.ch
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.
