Devroye / Bisanga / Feriduni

Hi, everyone.
Do not want to take much your time, guys. Just have some questions.
1) Is there any difference / what is the difference of surgery quality (density of transplanted hair, survival rate, may be something else, etc.) between Dr. Devroye, Bisanga and Feriduni?
2) The VAT is mandatory in Belgium since 2016 for aesthetic surgery acts. It is 21 %. Is it refundable or not? The surgery is quite expensive and that VAT increases your expenses...

Thanks, guys!