29 Mar 2023

The Fair Seven: Association of German Amusement Parks and Enterprises (VDFU) Launches Campaign for Equal Tax Treatment

For almost 20 years, German leisure entrepreneurs have been fighting against distortions of competition and tax disadvantages not only at national level, but also in comparison to their European neighbors. The Association of German Amusement Parks and Enterprises (VDFU) has not given up since then and is launching a broad public campaign today. Under the heading of “Die Faire Sieben” (“The Fair Seven”), the VDFU again expresses their objective to see the unequal tax treatment finally ended: “The application of the reduced VAT rate on admission fees for all touristic leisure facilities ensures international competitiveness and fair domestic competition. It relieves low- and middle-income target groups and reduces the bureaucratic burden,” the campaign states.

The current situation is as follows: The European Union grants member states the possibility to apply reduced VAT rates on admission fees at leisure facilities. While all leisure facilities in Germany listed in the relevant EU directive benefit from this, only amusement parks lose out. The result is serious competitive disadvantages in Germany and locational disadvantages compared to amusement parks in neighboring countries, and the VDFU is therefore once again calling for long overdue equal treatment of the domestic leisure industry. VAT is an indirect tax and is paid by consumers. The European Union even makes its social relief a basic condition for the application of reduced VAT rates, says the VDFU with reference to Art. 110, Council Directive 2006/112/ EC on the common system of value added tax.

With the campaign “Die Faire Sieben” (The Fair Seven), the Association of German Amusement Parks and Enterprises hopes that those politically responsible will now finally be moved to acting. (eap)

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