Catalog of remedies relevant for sales tax

12/11/2014

From the beginning of July 2015, the 7% reduced sales tax applies only to spas that are eligible under the GBA catalog of remedies. An appropriate prescription by doctors or alternative practitioners will not be required in the future.

This was announced by the Federal Ministry of Finance. Up to now, a value added tax rate of 7% applies to spas where these spas are used to "treat a disease or other health disorder and thus protect human health" (§ 12 (2) no. 9 Sales Tax Act).

Catalog of remedies decisive
Express reference is made in the future to the catalog of prescribable remedies of the GBA. Are recognized as prescriptive, e.g. Peloid baths and wraps, inhalations, electrotherapy, therapeutic massage, therapeutic gymnastics and underwater jet massages. For these measures, a tax reduction would be considered, as long as they are not completely exempt from medical sales and medical treatment.

Foot reflexology and acupuncture massages excluded
Expressly excluded from the reduced sales tax are non-prescriptive treatments such as i.a. non-invasive magnetic field therapy, foot reflexology, acupuncture massage or the atlas therapy according to Arlen.
This also applies to massages - if it is not a healing massage - sauna, various non-prescription baths (such as aroma, seawater, chocolate or hay baths) and light treatments. But also for bodybuilding and fitness training applies the full VAT rate. (Pm)