- The use of sports equipment or facilities is not exempt from VAT under § 4 No. 22 letter b UStG.
- However, it may be exempt under Union law (Art. 132 (1) letter m VAT Directive) if it is closely related to sports and essential for its practice, provided it is provided by non-profit organizations and the actual beneficiaries of these services are individuals who engage in sports.
- The provision of sports equipment or facilities goes beyond mere property rental if the granting of the right to use predominates or if additional sports-specific services are provided (e.g. provision of changing rooms with appropriate equipment, provision of showers and other sanitary facilities, maintenance of the hall floor).
- If additional teaching services are provided beyond mere use, it must always be checked whether there is only a mere provision of objects or facilities, or whether other services are provided that are exempt from VAT under § 4 No. 22 letter a or § 4 No. 22 letter b UStG as a whole.
Source: datenbank.nwb.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
