
CONTACT
Golf Club Gut Apeldör
Apeldör 2
25779 Hennstedt
Telephone: +49 (0) 48 36 / 99 60 – 0
E-Mail: info@apeldoer.de
May 16, 2025 – the date was perfect! 29 teams – 116 participants from 23 clubs – dry, sunny weather – a great atmosphere and plenty of asparagus. If, at the end of a day like this, the 2026 tournament is almost fully booked, that says something about this traditional tournament. Four of the participants and their teams were part of the Entrepreneurs' Cup back in 2001: Meike Bunge (Team Partner Ship Design), Wolfgang Matthiesen (WMG forwarding company), Dirk Willmann (Itzehoer Versicherungen), and Manfred Rathsack (formerly Provinzial). While the club championships are the sporting highlight of the year, this tournament is the golfing business event of every year. What began with a delicious breakfast buffet at 8:00 a.m. ended eleven hours later with generously filled asparagus baskets and all the trimmings for the winning teams. Thanks to generous sponsors, club director Manfred Rathsack was also able to present a host of attractive special prizes. What a day – see you in 2026.
PS: Due to technical issues on the evening of the tournament, we were unable to project photos of the tournament day onto the screen. Therefore, the photos can be found on the website under "Impressions of the Entrepreneur Cup 2025" in the Apeldör Updates tab. A huge thank you goes out to our photographer and Head Marshall Klaus-Reimer Heesch!
Ultimately, everyone in Apeldör was a winner on May 16th when host Dieter Worms announced that Apeldör would be getting a Trackman Lounge in September, where the ECCO Indoor Club Championships will be held during the winter months. Playing courses like Pebble Beach and Augusta is undoubtedly a great experience, but playing rounds digitally on your own course might just be the icing on the cake. More information on this later in the year. THANK YOU ECCO!!
Due to a decree of the Ministry of Finance of the State of Schleswig-Holstein dated July 8, 2024, Golf Club Gut Apeldör gGmbH has found itself in an exceptional tax situation and in dispute with the tax office.
Key points of the decree:
The short-term, paid leasing of sports facilities to persons who are not shareholders of the gGmbH is classified as a taxable commercial operation (VAT 19%). This is because these users only acquire a right of use without receiving the further rights of a shareholder (voting rights). Consequently, the resulting revenue is subject to full VAT (19% instead of 7%).
Our goal is to continue calculating contributions with 7% VAT, as before. As a result of this decree, a new non-profit limited company with a share capital of €100,000.00 will be established, which meets all the criteria required by the Ministry of Finance. These changes will affect the operating company as the tenant of the golf course and the buildings.
The property company for land and buildings is owned by Dieter Worms and VR Bank Westküste and is not affected by the tax changes.
New: Golf Club Gut Apeldör gAG (non-profit corporation)
The operating company in Apeldör will continue operating without restrictions for all members and guests. All existing bookings, events, and memberships will remain valid. All employees will be retained by the new gAG as the operating company.
What does the new legal form mean for all members?
Daily sporting activities and business operations for members and guests will continue as before. The new operating company will assume all obligations to all members.
Due to the club's legal form as a non-profit stock corporation (gAG), every resident of Apeldörn with a registered share valued at €25.00 automatically becomes a shareholder in the golf club. The price of the share is included in the 2026 annual membership fee at no extra charge, but it loses its value for the member upon termination of membership, as the share must be returned to the company. Every shareholder in a stock corporation, whether non-profit or not, automatically has a right of co-determination, thus fulfilling the requirements of the tax office. Membership fees remain tax-deductible, as is the case with all golf clubs.
Of course, we are available to answer any questions you may have. Please contact me (worms@apeldoer.de) or Manfred Rathsack (rathsack@apeldoer.de).
Since the beginning of April, we've been pumping approximately 400,000 liters of water every night through our 27 km long irrigation system on fairways, tees, and greens. Speaking of water: at current air temperatures (approximately 18-20 degrees Celsius), approximately 8 liters evaporate per m² of water surface. For our 92,000 m², that's more than 700,000 liters – daily! Impressive figures.