Fans never doubted it, but now a top German court has confirmed it: techno is music and clubs should benefit from the same reduced sales tax rate as concert halls.
Germany’s federal fiscal court BFH agreed with plaintiffs, including Berlin’s legendary Berghain club, that they should not have to pay the standard 19 percent VAT on ticket sales when concert venues enjoy a lower rate of seven percent.
In a ruling on October 29, the court found that “the average visitor” at a techno or house club was there primarily for the music and the DJs, making club nights “similar to concerts”, regardless of whether there were singers or musicians playing instruments.
The DJs do more than just play tracks, “they perform their own new pieces of music using instruments in the broader sense, to create new sound sequences that have their own character”, as reported.
