Payments made by a municipality to a sports club in connection with the management of a sports facility that has been let for long-term owner use, which are intended to enable the sports club to maintain its range of sports, cannot represent (real) subsidies for the activities of the sports club that are not subject to VAT.
Sources:
Latest Posts in "Germany"
- Germany Implements VAT Reforms Effective January 2026
- BMF allow invoicing in all EU languages
- Cross-border Care Services and VAT Exemption: BFH Allows Revision on Social Institution Recognition
- No VAT Deduction Despite Formal Invoices When Tax Fraud Indicators Present
- VAT Classification of Online Event Services Revenue – BMF Guidelines