Fitness and bodybuilding centers / associations (85.51.0.05)
Formalities according to the Services Directive
If you wish to start up a trade or business with a fixed location, you are under obligation to notify the competent government authorities. The duty to notify shall apply to the start of operation of a branch office or dependent branch and any relocation of the trade or business.
Formalities relating to the place of business
Formalities relating to the employment of workers
Der Arbeitgeber hat die Lohnsteuer einzubehalten und abzuführen.
Tax related formalities
Characteristics and key concepts of the service
This service includes the administration of instruction in athletic activities, either to groups or to individuals, e.g. in summer camps or by schools. This also includes sports summer camps with or without overnight accommodation. These activities do not include universities of applied sciences and universities. Instruction may be administered in various different locations, e.g. on the unit’s or customer’s premises, in education or training institutions, or in other facilities. The instruction classified hereunder is formally organized.
This service includes:
- Sports instruction
- Calisthenics instruction
- Professional sports instructors, trainers, and coaches
- Fitness- und Bodybuildingvereine