Input VAT deduction for sports clubs after investments in the sports facility

The VAT treatment of non-profit sports clubs is complicated: Ideal activity? wealth management? Economical business operation? purpose operation? Clubs have to split their income and expenses correctly. Each association pursues different tax objectives. A large number of clubs would like to achieve tax-free sales as far as possible. Other clubs would like to benefit from the input tax deduction, for example because they have renovated, expanded or newly built their sports facility (e.g. building or expanding a sports hall, floodlights, etc.).

Source: nwb-experten-blog.de

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