Germany Publishes Guidelines on VAT Exemption for Frozen Gametes

Charles Riordan
July 26, 2017

This blog was last updated on March 11, 2019

The Federal Ministry of Finance has released guidance related to a VAT exemption on storage fees for frozen reproductive material. When frozen gametes are stored for therapeutic purposes – such as contributing to a pregnancy as part of fertility treatment – the storage fee is properly VAT exempt. Absent a direct therapeutic purpose, however, storage fees for frozen gametes are taxable. This may arise when gametes are stored for precautionary reasons, or by third-party entrepreneurs in cryobanks.

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Author

Charles Riordan

Charles Riordan is a member of the Regulatory Analysis team at Sovos specializing in international taxation, with a focus on Value Added Tax systems in the European Union. Charles received his J.D. from Boston College Law School in 2013 and is an active member of the Massachusetts Bar.
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