(Art. 21 para. 2 no 3 VAT Act)

¹ A provider possesses a licence to practise its profession within the meaning of Article 21 paragraph 2 number 3 VAT Act, if it:

a.

is in possession of the licence to practise its profession independently required by the cantonal law; or

b.

is accredited to provide human medical treatment in accordance with the cantonal law.

² Members of human medical and nursing professions within the meaning of Article 21 paragraph 2 number 3 VAT Act are in particular:

a.

doctors;

b.

dentists;

c.

dental technicians;

c^bis.²³

dental hygienists;

d.

psychotherapists;

e.

chiropractors;

f.

physiotherapists;

g.

ergotherapists;

h.

naturopaths, non-medical practitioners, natural non-medical practitioners;

i.

childbirth carers and midwives;

j.

nurses;

k.

medical masseurs and masseuses;

l.

speech therapists;

m.

dietary advisers;

n.

podologists;

o.²⁴

persons authorised to conduct analyses for Sars-CoV-2 pursuant to the COVID-19 Ordinance 3 of 19 June 2020²⁵, for the conduct of these analyses;

p.²⁶

Pharmacists for administering COVID-19 vaccinations.