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Judgment: No VAT is payable for whitening as a follow-up treatment
If teeth whitening is objectively related to a previous dental treatment that was provided free of VAT, the whitening is also tax-free. This was decided by the Federal Fiscal Court in its judgment of March 19, 2015 (file number: V R 60/14).
Tooth whitening to eliminate the negative effects of pretreatment is exempt from VAT
According to § 4 No. 14 of the sales tax law, there is no sales tax for medical treatments by the dentist. This also includes aesthetic treatments, provided that these diseases or health disorders are diagnosed, treated or cured. Aesthetic measures to eliminate negative consequences of pre-treatment are therefore tax-free.
In the negotiated case, however, the plaintiff, a dentist company, was asked by the tax office to pay sales tax for teeth whitening of previously treated teeth. Root canal treatment, for example, was carried out on the patients beforehand, which resulted in darkening of the teeth due to the treatment. The dental company therefore viewed tooth whitening as a tax-free treatment.
The Federal Finance Court also rated the teeth whitening as VAT-free curative treatments, because "in this case they were carried out to eliminate the negative effects of a pre-treatment that was tax-free." (ag)
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