- Many fitness studios were forced to close due to the COVID-19 pandemic
- The question arises whether membership fees during the lockdown are subject to VAT
- There are different court decisions on this matter
- VAT is based on the exchange of services between the provider and the recipient
- If there is no exchange of services, VAT does not apply
- The evaluation of whether an exchange of services exists can be complicated, especially in cases with disrupted performance relationships
- Fitness studio operators were affected by lockdown periods where they were legally unable to provide their services
- The tax treatment of membership fees during these periods is still unclear
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.
