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Storage of cryopreserved egg and sperm cells is VAT-free

The 5th Senate of the Finanzgericht Münster has ruled that the storage of cryopreserved (frozen) egg and sperm cells for the purpose of medically indicated artificial insemination is tax-free curative treatment even if the storage is carried out by a different entrepreneur than the fertility treatment.

Source: steuerlex.de

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