- Clubs often provide services that are not subject to tax or are partially or fully tax-exempt
- This results in a (partial) restriction on input tax deduction for clubs, especially when making large investments
- Sport clubs can sometimes claim input tax refunds due to discrepancies between court rulings and tax authorities’ views
- Clubs may consider using a “prepayment model” if necessary
- German tax authorities differentiate between genuine and non-genuine membership fees for tax purposes
Source: russellbedford.com.ec
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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