There is no taxable service by a fitness studio operator if the gym is closed. Neither the continued payment of membership fees nor the replacement services offered by the operator is an exchange of services subject to VAT. With this decision, the Hamburg tax court deviates from an earlier view held by the Schleswig-Holstein tax court. Both proceedings are now pending before the Supreme Tax Court for final clarification.
Source PwC
Latest Posts in "Germany"
- EGC T-383/25 (Segelbootwartung) – AG Opinion – Swiss boat repair in Germany: VAT due without customs declaration.
- VAT Special Audits Generated €1.69 Billion in Additional Revenue in 2025
- VAT Special Audits in 2025 Yield €1.69 Billion in Extra Revenue
- Germany Considers VAT Reform: Higher Rates, Zero Tax on Basic Food
- Monthly Updated Overview of VAT Conversion Rates 2026 per BMF Letter
