Results
Title

Umsatzsteuer für SPA-Leistung im Wellness-Hotel - Haupt- oder Nebenleistung?

Authors

Niernberger, Uwe; Kleewein, Angelika

Abstract

The article provides information on the sales taxation of spa services at a wellness hotel for hotel guests, focusing on packages of beauty, cosmetics and massage. Topics include tax reduction for booked accommodation in furnished living rooms and bedrooms, customer services for luxury hotels and competitive neutrality of value added tax.

Subjects

SALES tax; PHYSICAL fitness centers; MASSAGE; HOTEL customer services; LUXURY hotels; VALUE-added tax

Publication

Journal für Medizin- und Gesundheitsrecht (JMG), 2018, Issue 4, p247

ISSN

2415-6868

Publication type

Academic Journal

DOI

10.37942/jmg201804024701