Tax position of hospitals and healthcare organisations
Hospitals and healthcare organisations have a special tax position. The VAT rules give an exemption for the medical care of people. A large proportion of the activities of hospitals and healthcare organisations will therefore be exempt. However, this certainly does not apply for all services, because strict conditions are attached to that exemption.
Using the correct VAT rate, knowing whether (or not) input tax is deductible and calculating pro rata percentages are therefore recurring topics for hospitals and healthcare organisations. Another important issue is the tax treatment of seconded personnel. In addition, hospitals and healthcare organisations are confronted with extra tax questions when they decide to make investments (e.g. when they build, lease or lease out the required real property).
Our services
At DHK we have extensive experience with the tax aspects that are relevant for hospitals and healthcare organisations. These medical service providers are among our regular clients, and we can therefore draw on a wealth of practical experience.
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