Rechtbank: verhuur padel- en squashbanen vrijgesteld van btw

The District Court of The Hague has ruled that renting squash and padel courts to individual athletes qualifies as exempt rental of real estate and is therefore not subject to the standard 9% VAT rate for sports activities. A sports facility operator had been paying 9% VAT on court rentals since January 2024 while awaiting a final court decision. The court determined that when athletes reserve a specific court for a set time period, they gain exclusive usage rights, which constitutes the essential characteristic of real estate rental rather than a bundled sports service, regardless of