The VAT status of Cross-Tidal Mud Walking Tours in the Wadden Sea ????♂?
Niels Wenting
Tax Lawyer | Indirect Tax | Consumer Business | Private Clients | Automotive | EV charging
A non-profit organization organizes paid cross-tidal mud walking tours from the Netherlands mainland to the Wadden islands. These aren’t just leisurely strolls; they're physically demanding journeys through marshes, mudflats, and sandbanks, timed meticulously with the tides.
Are these tours exempt from VAT? ????
The key question: do these tours qualify as a VAT exempt sport? The scope of this VAT exemption is sometimes a bit muddy. But the answer from the Dutch Tax Authorities is a clear yes!
Why is it exempt? ????
This classification is grounded in the physicality of the activity, aligning with the broader EU directives on sports VAT exemption. The European Court of Justice champions a broad interpretation based on the physical element, distinguishing it from mere leisure.
Exploring new horizons for your 'sport'? ???
This case highlights a fascinating opportunity to explore whether other activities could also benefit from similar fiscal advantages. Are you curious about the VAT exemption possibilities for your venture? Let's connect and discuss!