VAT Rate for Combined Swimming Pool and Sauna Use – Commentary 25.06.2024 Niedersächsisches FG

• The Niedersächsisches FG ruled that a bundle of services including a sports swimming pool and sauna can be considered a single inseparable economic service from the perspective of an average consumer
• The combination of swimming pool and sauna at a unified entrance fee, with advertising highlighting the combined use, indicates a single inseparable economic service not eligible for reduced tax rate
• In a case where a swimming pool and sauna were offered together with a single entrance fee, the FG determined that the combined service is subject to the standard tax rate
• The decision on whether a swimming pool and sauna usage constitutes a single or separate service depends on the perception of an average consumer, with a combination forming a new independent service with a unified purpose

Source: haufe.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.

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