- The BFH ruled that hotel guests’ use of a hotel fitness and wellness area is a separate taxable service subject to the standard 19% VAT rate.
- The reduced 7% VAT rate does not apply because § 12(2) No. 11 sentence 2 UStG excludes such ancillary services; the use of the fitness/wellness area is not directly linked to overnight accommodation.
- The BFH accepted the tax office’s estimate apportioning part of the hotel room price to the fitness/wellness use and taxing that portion at 19%.
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.
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