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Public Health Insurance And Private Supplementary Insurance – (Germany-Krankenversicherung)

On the action of a statutory health insurance, the Supreme Court had to decide on tax issues. The health insurance with private insurance had together signed a cooperation agreement.

In this way, should be communicated to the insured by law in the field of supplementary health insurance. The tax office pointed out that the revenue from these placements, are taxed as expenses. This placement would be a commercial operation (BgA talk), so the tax office. But the insurance company wanted to not accept. In your opinion, there was no such operation with commercial revenue. Therefore, the insurance company went to court challenging the tax.
Because the lower courts had dismissed the action, should the Bundesfinanzhof make the decision.

Tasks of a health insurance

But, again, had the Social Security pitch. The judges of the Federal Fiscal Court laid out some basic principles: It is not among the statutory duties of a health insurance company to provide private insurance. However, it is an addition to the statutes of the health insurance are included, which describes such an activity that defines and permits. Thus, the health insurance was taken correctly.

Duty taxes always

The Court considered it obvious that this activity would maintain a commercial operation. Accordingly, the revenue from this business are subject to tax. Even when there is the additional policies for this mediation is not an independent department with its own organizational structures, subject to these facts. It was for the court in this context is not relevant that the applicant wanted to retain health insurance with the relevant placements members themselves. The intent of the solicitation would not change the tax classification of the mediation.

No problems

Even with the intention to allow the applicant, its members have specific and comprehensive health, legal conditions must be observed. It is only essential is that the statutory health insurance fund receives revenues from its contractual mediation. This must be from a business-oriented process and not an activity which is determined by the performance of public speaking.

Insurance brokers in the competitive disadvantage

The Bundesfinanzhof says clearly: “For with the placement of private supplementary insurance, it carries at least from an activity which is not different from the commercial insurance broker.” Finally, members of the public health insurance could be at an insurance broker supplementary insurance on a chief physician treatment or accommodation to complete in a single room. If the activities of the statutory health insurance would be exempt from the tax, an insurance broker would have a competitive disadvantage.

Revision rejected

It is also clear, the judges at the Federal, that in the real and the specific case of competition not to distort or prejudice will. It is sufficient if there was the possibility that competition could exist for the private economy. The health insurance and must pay the required taxes. But whether a statutory health insurance, Supplementary mediated, even after the mediation directive of the European Union must address, was not decided by the court.

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