Comments on C-330-21: Belgium may need to change VAT rules for fitness centers

Belgium has been criticized for the too strict application of the 6% rate for access to sports facilities at fitness centres. According to the Court, the 6% rate also applies when the price of the fitness subscription includes individual supervision and even group lessons, which can be regarded as additional services. It must therefore be checked whether the personal guidance and group lessons are additional to the access to the fitness.

Source: Moore (in Dutch)