Including fitness equipment

You can always try, but this seems like very creative accounting to me XD

Unless you are a professional rower as a secondary occupation, I doubt the tax authorities would go along with this, but nothing ventured, nothing gained, of course. (Be sure to let me know if success, because then I'd like to put my far too expensive gym membership in my accounts too ;) )

Ok, clear :-). I didn't want to cut corners, but I was genuinely wondering with a question.

I'll leave it at that.

Thanks!