German Practice Management FHIR Profiles (R4)
0.71.0 - STU1
DE
German Practice Management FHIR Profiles (R4) - Local Development build (v0.71.0) built by the FHIR (HL7® FHIR® Standard) Build Tools. See the Directory of published versions
| Official URL: https://fhir.cognovis.de/praxis/ValueSet/ust-befreiungsgrund | Version: 0.71.0 | |||
| Active as of 2026-05-30 | Computable Name: UStBefreiungsgrundVS | |||
| Other Identifiers: OID:2.16.840.1.113883.3.7985.48.49 | ||||
Alle zulaessigen Befreiungsgruende von der Umsatzsteuer nach dem deutschen UStG, relevant fuer die ambulante Praxis.
References
https://fhir.cognovis.de/praxis/CodeSystem/ust-befreiungsgrund version 📦0.71.0
Expansion performed internally based on codesystem Umsatzsteuerbefreiungsgrund (UStG) v0.71.0 (CodeSystem)
This value set contains 6 concepts
| System | Code | Display (de) | Definition | JSON | XML |
https://fhir.cognovis.de/praxis/CodeSystem/ust-befreiungsgrund | para4-nr14a | Heilbehandlungsleistungen — Aerzte, Zahnaerzte (GKV/PKV) | |||
https://fhir.cognovis.de/praxis/CodeSystem/ust-befreiungsgrund | para4-nr14b | Heilbehandlungsleistungen — Krankenhaeuser und aehnliche Einrichtungen | |||
https://fhir.cognovis.de/praxis/CodeSystem/ust-befreiungsgrund | para4-nr16 | Soziale Fuersorge — Pflege- und Betreuungsleistungen | |||
https://fhir.cognovis.de/praxis/CodeSystem/ust-befreiungsgrund | para4-nr17a | Laboratoriumsuntersuchungen (GKV-Auftrag) | |||
https://fhir.cognovis.de/praxis/CodeSystem/ust-befreiungsgrund | para4-nr23 | Leistungen im Zusammenhang mit Erziehung, Bildung | |||
https://fhir.cognovis.de/praxis/CodeSystem/ust-befreiungsgrund | kleinunternehmer-para19 | Umsatzsteuerbefreiung nach § 19 UStG (Kleinunternehmer, Schwellen 25.000 EUR / 100.000 EUR seit 2025) |
Explanation of the columns that may appear on this page:
| Level | A few code lists that FHIR defines are hierarchical - each code is assigned a level. In this scheme, some codes are under other codes, and imply that the code they are under also applies |
| System | The source of the definition of the code (when the value set draws in codes defined elsewhere) |
| Code | The code (used as the code in the resource instance) |
| Display | The display (used in the display element of a Coding). If there is no display, implementers should not simply display the code, but map the concept into their application |
| Definition | An explanation of the meaning of the concept |
| Comments | Additional notes about how to use the code |