Verdict: MPU preparation is not a curative treatment

Verdict: MPU preparation is not a curative treatment

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Finanzgericht Münster: Services are subject to VAT
If a psychotherapist prepares traffic offenders for their medical-psychological examination (MPU), sales tax is due for this service. Because traffic therapy services with the aim of passing the MPU and thus regaining the driver's license do not constitute tax-free medical treatment, the Finanzgericht Münster decided in a judgment announced on Monday, October 16, 2017 (Az .: 15 K 3562/14 U).

The plaintiff is a licensed psychological psychotherapist and carries out, among other things, traffic therapy treatments to prepare for the MPU, popularly also called "idiot test". On his website, the psychotherapist advertised with statements such as "The quick way back to driving license" and with "non-binding advice" regarding the MPU's chances of success.

When the tax office found during an external audit that the plaintiff had not paid any sales tax for the preparatory courses, the latter should pay 3,000 euros.

The psychotherapist said that there was no sales tax liability. The traffic psychological treatments are tax-free "curative treatments". Ultimately, the therapist's approach is not to regain the driver's license, but to cure an illness.

As a licensed psychological psychotherapist, he was authorized to diagnose mental illnesses himself. Thus, in the event of an alcohol-related abnormality in road traffic, not only is abstinence required, but also a medical-psychological assessment, which deals with this alcohol problem fundamentally. Especially here it is necessary for the client to undergo therapy.

After all, his treatments are a measure that increases traffic safety. Such "preventive health protection" must be tax-exempt.

However, in its judgment of September 12, 2017, the Finanzgericht ruled that traffic therapy services to regain a driver's license are not a cure. An exemption from VAT is therefore out of the question. Only those activities are to be regarded as curative treatment “that are carried out for the prevention, diagnosis, treatment and - as far as possible - the healing of illnesses”.

However, that is not the applicant's main objective. Rather, it is about getting the driver's license back. This is also clear from the appearance of the psychotherapist on his homepage. There is no talk of treating diseases there. The clients would then not have borne the therapy costs themselves, but would have availed themselves of medically prescribed therapies financed by the health insurance companies. fle

Author and source information

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  1. Agustine

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  4. Ekhard

    I suggest you come to the site, on which there is a lot of information on this issue.

  5. Rhesus

    Thank you for an explanation.

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