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Medical treatment and care: when the exemption applies
Dated official sources, and the contents this module links to · 1 section
Official sources
- UStG § 4 Exemptions for supplies of goods and services, Nos. 14, 16 and 17 — verified on September 23, 2026
- UStG § 9 Waiver of exemptions, subsection 1 — verified on September 23, 2026
- UStG § 12 Tax rates, subsection 1 — verified on September 23, 2026
- UStG § 14 Issuing invoices, subsections 2 and 4 — verified on September 23, 2026
- UStG § 22 Record-keeping obligations, subsections 2 and 3 — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- General VAT rate where neither exemption nor reduction applies — 19 %
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.