Sauna sessions are taxed with 7% only if a medical prescription is on hand – every other sauna session has to be taxed subsequently as of 1st of July.
Time and year cards for saunas have to be additionally taxed if they are not used until the 1st of July.
As the media has already reported, a sauna session can only be taxed with 7% if a medical prescription is on hand. Every other sauna visits that are not prescribed by a doctor, have to be taxed after the 1st of July.
As the common tax percentage actually is at 19%, additional 12% of taxes have to be paid for all remaining sauna performances. This means for annual dues an additional tax of 12% for the second half of the year.
For gym owners that have sauna sessions included in the contracts for fitness or course programs nothing changes – they already had to pay 19% VAT before.
If the consumer who has bought a time card at a distinct price will accept the additional payment remains to be seen. Another unclear aspect is the percentage of taxes that has to be paid saunas operated by clubs of the DOSB. There will be smaller tax payments for the same services as in commercial fitness and health clubs or sauna clubs for sure.
Source: F&G
Published on: 31 July 2015