Education and instruction for sports and leisure by self-employed instructors (220.127.116.11)
Formalities according to the Services Directive
Eine Gewerbeanzeige ist nicht erforderlich, wenn der Unterricht einen Teil des staatlichen Unterrichtswesens an Schulen darstellt.
Formalities relating to the place of business
Formalities relating to the employment of workers
The employer must withhold and pay the wage tax.
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
- Sports summer camps
- Professional sports instructors, trainers, and coaches
- Sport- und Freizeitunterricht durch selbständige Lehrerinnen und Lehrer