- X, a non-profit foundation, organizes paid crossing tours in the Wadden Sea area
- The tours involve intensive hiking, crossing from the mainland to a specific Wadden Island
- Participants need a good condition as the route includes marshes, muddy fields, sandbanks, and deep tidal channels
- The duration of the hike is between four to six hours depending on the destination island
- The tours are considered as sports activities according to the Wet OB 1968
- The exemption from tax for services related to sports is based on the EU VAT directive
- The concept of ‘sport’ is interpreted based on its common meaning in everyday language
- Activities must have a significant physical component to be considered as sports
- Activities that only bring relaxation and do not involve physical exertion are not considered as sports
Source: kennisgroepen.belastingdienst.nl
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.