The variety of clubs and their large choice of activities lure the young and the young at heart to gain membership in one or several of these clubs. Therefore you generally have to pay an amount of money, the membership fee. For a jurisprudent the question is how to classify these payments in the tax law system. This work is limited to considerations to the value added tax.After an historical review over clubs and societies and its anchorage in the Austrian law possibilities of financing as well as classification of the fields of activity of clubs, which are relevant for the Austrian ?Bundesabgabenodnung?, are displayed.In the following for approaching membership fees the general VAT action is divided into its constituent elements based on European and Austrian law. Due to Austria?s integration into the European Union it requires knowledge of the VAT guidelines. The case law of the European Court of Justice serves as interpretation assistance in this area and also as guide for the national legislator. In Addition the Austrian ?Umsatzsteuergesetz? in comparison to the European VAT system is presented.By subsumption membership fees under Austrian or European VAT terms the jurisprudent is shown certain issues. The approach for classification of membership fees are differently accomplished by the European Court, Austrian doctrine, administration and jurisdiction. Therefore this work tries to align in the German linguistic area used terms of true and false membership fees and the decisions of the European Court. The results of this classification however are not a definite tax liability for membership fees, because there should also take place an examination of the Austrian ?Liebhabereiverordnung? and VAT-exemption provisions.