- Fitness studios offered free additional months for continued use after original contract periods due to the Corona lockdown
- This was considered a taxable exchange of services even without member consent according to a recent court ruling
- During the pandemic, fitness studios could not provide agreed services in spring 2020 due to lockdowns
- Initial financial courts had differing views on the tax implications
- Similar issues arose for dance and music schools and sports and cultural events with subscription-based access
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.
