Reduced tax rate for admission fees at leisure, fun, and thermal baths

• Entry to leisure, fun, and thermal baths in Germany is subject to a reduced VAT rate of 7%.
• The depth and size of at least one pool must allow for swimming and other sports activities.
• The definition of sports activities is broad and includes various forms of physical exercise.
• This clarification was provided by the federal and state tax authorities.
• The Schleswig-Holstein Ministry of Finance has reported on this issue.
• There is an article available in the NWB magazine discussing the reduced VAT treatment of leisure, fun, and thermal baths.

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.