Issuance of digital corona vaccination certificates
Remuneration regulation
Physicians are compensated for their activities in connection with corona vaccinations according to the fee rates of the Coronavirus Vaccination Ordinance (CoronaimpfV). The remuneration regulation there covers not only the administration of the vaccination itself, but also the issuing of digital vaccination certificates. The latter is also reimbursed separately if the patient has been vaccinated at a vaccination center and the general practitioner subsequently issues a digital vaccination certificate. It was questionable whether this subsequent issuance of Corona vaccination certificates should be considered a commercial activity.
No commercial activity
The Federal Ministry of Finance/BMF now clarified this question in the "FAQ Corona" (Taxes) (as of Jan. 31, 2022). According to the BMF, the issuing of digital vaccination certificates by physicians does not constitute a commercial activity. The issuing of digital vaccination certificates is merely a (different) form of documentation, which is to be regarded as supplementary to the previous documentation in the "yellow" vaccination certificate about Covid 19 vaccinations carried out. It is thus inseparably linked to the actual vaccination, which is an original medical activity. Therefore, income is generated from self-employment and not from business.
No commercial infection
The BMF also clarified in the FAQ that the issuance of vaccination certificates by group practices does not lead to a commercial taint (Section 15 (3) No. 1 of the German Income Tax Act/EStG). This also applies if the vaccination was carried out by another practice or body (e.g. a vaccination center).
Other tax-related questions
The latest version of the FAQ Corona (Taxes) can be downloaded as a PDF file at the link https://www.bundesfinanzministerium.de/Content/DE/Standardartikel/Themen/Steuern/2020-04-01-FAQ_Corona_Steuern_Anlage.pdf?__blob=publicationFile&v=35. Among other things, the FAQ also includes answers about the practice tax allowance for volunteer physicians at Corona immunization centers.
Update: May 24, 2022
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