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    Dealing with Fiverr, Upwork and other outsourcing platforms

    I am always contacted by requests, such as how to deal with platforms such as Upwork, Fiverr, Freelancer.com, for example as a softwar developer or a young startup, through which one can outsource certain services, for example to create graphics or code components. I have already written a lot about VAT treatment in this article, […] More

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    Taxes on regular eBay sales

    The regular sale of items on eBay, e.g. from a household resolution, should be well thought out. Depending on the specific manner, similar accounts were considered to be commercial, which means that the providers have to comply with consumer rights, have to have information on the right of withdrawal, imprint and the like. Few people, […] More

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    Attention GoBD: Trap in the accounting of the self-employed

    The problem The topic of GoBD or advertised “Principles of proper accounting and data storage”is actually an old hat. These were published with the letter from the Federal Ministry of Finance on 14.11.2014 and apply in Germany for tax years beginning after 31.12.2014. The rules have been in full force since 2018. Nevertheless, I have […] More

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    Liability trap BFH judgments on VAT in case of warnings

    Before i go to the University-Augsburg to the Esport-Recht Institute today, to attend the first meeting tomorrow with other experts on the subject, I would like to briefly point out an underestimated liability trap. As you know, the BFH has decided that warnings in the UWG and in copyright are subject to VAT(see my contribution […] More

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    “Donations” on YouTube or other websites

    The error of what exactly “donations” are Time and again we have to be told that there are major errors on legal issues. When you browse through my blog entries and news, you’ll find enough of them. Finally, I have to discuss such a classic case with a client again and I would therefore like […] More

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    Tax law and esport in 6 problem areas

    Tax law in esports, yes, there is In this post, I would like to summarise a few tax issues relating to esports that have been raised to me in recent months or which have been the subject of questions and discussions. If You are interested and have special requests, I am happy to prepare more […] More

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    Differential taxation and price indications Regulation

    In tax law, lawyers can usually argue even more than is not otherwise the case in civil and industrial property law. A legal question which forms an intersection with Internet law is the question whether VAT is included in the prices of a small businessman in accordance with Paragraph 19 of the UStG or in […] More

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    Attention to misuse of VAT ID

    Traders on Ebay should be careful that non-German traders misuse their own VAT ID. The reason for the behaviour is probably legislative changes, which I have described here. Asian retailers on Ebay and Amazon in particular are forced to apply for a SALES tax ID in order to continue operating on the platforms. The aim […] More

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    Cost trap for the self-employed: travel expense report

    Travel expense accounting is important My article yesterday on the risk of tax audits and/or social security audits generated a lot of feedback. This shows me that the topic has surprised some and that it is worth sharing the topic more on social media. As I mentioned briefly, there are many related problems and risks, […] More

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    Risk Social Security / Tax audit for streamers, esports enthusiasts, etc.

    Streamer/Influencer and Control I have often pointed out that for many new users of social media channels such as streamers, YouTubers, Twitchers, influencers, but also for esports teams and the like, there are numerous dangers, mainly in the law of unfair competition and copyright and, by and large, the catchphrase “warning”. While the cost of […] More

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    Influencers and taxes

    Influencers and streamers also have to pay taxes As modern as the topic of influencers, social media marketing and streaming is, many creators are often left behind, who have often slid into the field somewhat surprisingly and now have little idea of legal circumstances. Today, I would like to highlight the issue of taxation, which […] More

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    Esport Association for the Promotion of Youth?

    As already explained in this article, the key point in assessing whether an association can be recognized as a non-profit organization is paragraph 52 of the Tax Code. As also mentioned here and here, a classification under 21. the promotion of sport (chess is considered a sport); due to the DOSB’s decision. Which is not […] More