- Payment for a service not rendered does not automatically reduce the tax base unless the payment is refunded.
- Allowing continued use of a fitness studio after the contract term is a taxable benefit, even without a civil agreement, due to the economic link between prepaid fees and the benefit received during lockdown.
- The case involves a fitness studio in Schleswig-Holstein closed due to COVID-19 regulations from March to May 2020.
- Members were offered free months and other benefits to compensate for the closure period.
- The legal framework includes various sections of the German VAT Act and other related laws.
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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