The DOSB has reacted to a recent ruling by the Federal Fiscal Court in Munich and tried to reassure its 90,000 or so sports clubs.

The German Olympic Sports Confederation has reacted to a recent ruling by the Federal Fiscal Court in Munich and tried to reassure its 90,000 or so sports clubs.

“The question raised in the media of membership fees being subject to VAT still does not arise,” Thomas Arnold, DOSB board member for finance, was quoted as saying: “Genuine membership fees are not taxable, as there is no exchange of services here at all.”

Last week, the Federal Fiscal Court (Bundesfinanzhof, BFH) dismissed a complaint filed by the Schloss Igling golf club in the Bavarian district of Landsberg am Lech. The club had objected to paying turnover tax on its revenues to the tax office.

However, these revenues do not only consist of membership fees, the club also rents out golf balls, ball machines or caddies. According to German law, turnover tax would be due at least on the additional services.

According to the DOSB, however, this still does not apply to membership fees. The umbrella organisation says it will “discuss the ruling and its possible consequences with the member organisations in the AG Gemeinnützigkeit” next week.