Judgments: Spirit healer is subject to VAT

Judgments: Spirit healer is subject to VAT

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FG Stuttgart: Seminars are not medical treatment

Seminars for esoteric "spiritual healing" are not medical treatment. They are therefore not exempt from VAT, as the Baden-Württemberg Finance Court (FG) in Stuttgart decided in a judgment announced on Wednesday, October 5, 2016 (file number: 14 K 1338/15).

It rejected a "healer" from Switzerland. It also offers seminars in Germany that deal with esoteric practices. For this she did not pay sales tax in Germany.

When the tax office found out about the seminars, they followed up. The Swiss woman stated that she achieved tax-free sales. Her work is comparable to that of a naturopath. She is a recognized “healer” and essentially offers training seminars, “mental back straightening”, straightening of the spine, spiritual therapies, Reiki and light degree initiations. The healing takes place essentially through "discussion" (healing prayers), "clearing" and by laying on of hands.

The tax office was not convinced. It set sales tax. The "healer" complained.

As the FG Stuttgart has now decided, the seminars are "taxable and taxable in Germany". Tax benefits are only “medical treatment in the field of human medicine through medical or doctor-like services”. The diagnosis or treatment of an illness is considered to be curative treatment. This had to be provided by a person who "has the necessary qualifications".

The Swiss woman already lacks the necessary professional qualifications. Because, according to their own statements, their qualifications are not based on training, but on their “talent”.

In addition, the self-appointed healer neither made diagnoses nor treated diseases. In any case, there are no diagnoses in her calculations. Participation in their seminars was open. Among them were numerous people who did not promise healing, but "an increase in their well-being".

Overall, the Swiss woman is therefore “not interested in medicine”, the FG Stuttgart stated in its judgment of July 6, 2016.

In 2014, the Gießen district court also ruled that "miracle healers" do not practice a medical profession; For this very reason, however, this activity cannot be prohibited, it is protected by professional freedom (judgment of June 12, 2014, ref .: 507 Cs 402 Js 6823/11; JurAgentur announcement of August 4, 2014). mwo / fle

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