57Infrastructure and finances Sports clubs in Germany More than just exercise Furthermore the tax revenue induced by sports clubs should not be underestimated Sports clubs not only receive support through public subsidies but are also taxpayers themselves The calculation of tax returns to the public authorities is complex and difficult as a mass of special regulations for non profit sports clubs must be taken into account Nevertheless the calculated values can be interpreted as trends The calculations show that the tax re turns of the sports clubs in Germany in 2016 totalled approximately 644 8 million This projection is based on average taxes per club of 7 163 in 2016 Club expenditure highest in their core sports operations Clubs spend most of their money on their core sports operations i e on coaches and trainers on the maintenance and operation of their own facilities and on sports equipment and clothing The av erage expenditure of clubs for coaches trainers and sports instruc tors based on all clubs i e including clubs that had no expenditure in this area was around 7 700 in 2016 If the various expenses of the clubs12 are bundled into overarching expenditure categories expenditure for sports operations13 account for almost 41 of the clubs total expenditure Personnel costs account for just over 21 of total expenditure making them the second largest item 12 See in detail Breuer C Feiler S 2019 Sports clubs in Germany Organisations and inter nal stakeholders Sport Development Report for Germany 2017 2018 Part 1 Bonn Federal Institute of Sport Science 13 Expenses for sports operations include Sports equipment and sports clothing mainte nance and operation of own facilities rent and reimbursement of costs for the use of facil ities not belonging to the club travel expenses for training and competition implementa tion of own sports events entry fees registration fees referees and officials expenses game permissions passes licences

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