Physicians may feel morally obliged to offer the the medical treatments that their patients would prefer, but simultaneously not wish to offer treatments injurious to the patient's health. Killing the patient at anyone's request, including the patient's, may seem sinful.
By way of honouring doctors' moral values, the Dutch government permits any doctor to refuse to perform euthanasia. However, the doctor who refuses prescribe the lethal drugs for the patient must report his refusal, and further seek a doctor who is willing to help the patient commit suicide.
The reported incidence of euthanasia in the Netherlands has risen steadily, and was 1436 in 1994. The rise reflects an increasing willingness among physicians to report the requests, rather than a rise in patients' demand.