• Mehr als 3 Millionen Wörter Inhalt
  • |
  • info@itmedialaw.com
  • |
  • Tel: 03322 5078053
Rechtsanwalt Marian Härtel - ITMediaLaw

No products in the cart.

  • en English
  • de Deutsch
  • Informationen
    • Ideal partner
    • About lawyer Marian Härtel
    • Quick and flexible access
    • Principles as a lawyer
    • Why a lawyer and business consultant?
    • Focus areas of attorney Marian Härtel
      • Focus on start-ups
      • Investment advice
      • Corporate law
      • Cryptocurrencies, Blockchain and Games
      • AI and SaaS
      • Streamers and influencers
      • Games and esports law
      • IT/IP Law
      • Law firm for GMBH,UG, GbR
      • Law firm for IT/IP and media law
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Testimonials
    • Team: Saskia Härtel – WHO AM I?
    • Agile and lean law firm
    • Price overview
    • Various information
      • Terms
      • Privacy policy
      • Imprint
  • Services
    • Support and advice of agencies
    • Contract review and preparation
    • Games law consulting
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Legal advice in corporate law: from incorporation to structuring
    • Legal compliance and expert opinions
    • Outsourcing – for companies or law firms
    • Booking as speaker
  • News
    • Gloss / Opinion
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Copyright
    • Labour law
    • Competition law
    • Corporate
    • EU law
    • Law on the protection of minors
    • Tax
    • Other
    • Internally
  • Podcast
    • ITMediaLaw Podcast
  • Knowledge base
    • Laws
    • Legal terms
    • Contract types
    • Clause types
    • Forms of financing
    • Legal means
    • Authorities
    • Company forms
    • Tax
    • Concepts
  • Videos
    • Information videos – about Marian Härtel
    • Videos – about me (Couch)
    • Blogpost – individual videos
    • Videos on services
    • Shorts
    • Podcast format
    • Third-party videos
    • Other videos
  • Contact
Kurzberatung
  • Informationen
    • Ideal partner
    • About lawyer Marian Härtel
    • Quick and flexible access
    • Principles as a lawyer
    • Why a lawyer and business consultant?
    • Focus areas of attorney Marian Härtel
      • Focus on start-ups
      • Investment advice
      • Corporate law
      • Cryptocurrencies, Blockchain and Games
      • AI and SaaS
      • Streamers and influencers
      • Games and esports law
      • IT/IP Law
      • Law firm for GMBH,UG, GbR
      • Law firm for IT/IP and media law
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Testimonials
    • Team: Saskia Härtel – WHO AM I?
    • Agile and lean law firm
    • Price overview
    • Various information
      • Terms
      • Privacy policy
      • Imprint
  • Services
    • Support and advice of agencies
    • Contract review and preparation
    • Games law consulting
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Legal advice in corporate law: from incorporation to structuring
    • Legal compliance and expert opinions
    • Outsourcing – for companies or law firms
    • Booking as speaker
  • News
    • Gloss / Opinion
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Copyright
    • Labour law
    • Competition law
    • Corporate
    • EU law
    • Law on the protection of minors
    • Tax
    • Other
    • Internally
  • Podcast
    • ITMediaLaw Podcast
  • Knowledge base
    • Laws
    • Legal terms
    • Contract types
    • Clause types
    • Forms of financing
    • Legal means
    • Authorities
    • Company forms
    • Tax
    • Concepts
  • Videos
    • Information videos – about Marian Härtel
    • Videos – about me (Couch)
    • Blogpost – individual videos
    • Videos on services
    • Shorts
    • Podcast format
    • Third-party videos
    • Other videos
  • Contact
Rechtsanwalt Marian Härtel - ITMediaLaw

External data protection officers act commercially

7. November 2022
in Data protection Law
Reading Time: 2 mins read
0 0
A A
0
taxes 653255 1920
Key Facts
  • An external data protection officer is a commercial entrepreneur, even if he also works as a lawyer.
  • On 14.01.2020, the BFH ruled that there is no freelance activity pursuant to Section 18 (1) EStG.
  • A trade tax liability arises if certain profit limits are exceeded, as does the obligation to keep accounts.
  • The plaintiff was an independent lawyer and external data protection officer.
  • The tax office considered the plaintiff's activity to be commercial and assessed trade tax.
  • The BFH confirmed that the plaintiff was working in an independent profession, not as a lawyer.
  • The data protection officer requires interdisciplinary knowledge, but no specific academic training.

An external data protection officer is a commercial entrepreneur, even if he also works as a lawyer. As the Federal Fiscal Court (Bundesfinanzhof, BFH) decided in its ruling of January 14, 2020 (VIII R 27/17), there is no freelance activity within the meaning of § 18 para. 1 EStG exists. The external data protection officer is therefore subject to trade tax and – if certain profit limits are exceeded – also subject to accounting.

In the case in question, the plaintiff worked as an independent lawyer in the field of IT law. In addition, he worked for various larger companies as an external data protection officer. The tax office regarded this activity as commercial. It assessed trade tax and claimed that the plaintiff was a commercial entrepreneur pursuant to sec. § Section 141 of the German Fiscal Code (AO) to keep books and prepare financial statements as of the following year. The plaintiff’s appeal against this 2012 request was unsuccessful, as was the subsequent action before the Tax Court.

The BFH has now confirmed the previous decision. As a data protection officer, the plaintiff does not exercise an activity reserved for the profession of a lawyer. Rather, he is engaged in an independent profession that must be distinguished from his work as a lawyer. The data protection officer advises in interdisciplinary areas of knowledge. In addition to data protection expertise, he must also have specialist knowledge in other areas (e.g. information and communications technology and business administration). However, unlike the lawyer, he does not have to provide evidence of specific academic training.

For this reason, the plaintiff as data protection officer is also not active in a profession similar to that of a lawyer. Finally – according to the BFH – no other self-employed work within the meaning of § 18 para. 1 No. 3 EStG to be assumed. There was a lack of the necessary comparability with the standard examples mentioned there.

Marian Härtel
Author: Marian Härtel

Marian Härtel ist Rechtsanwalt und Fachanwalt für IT-Recht mit einer über 25-jährigen Erfahrung als Unternehmer und Berater in den Bereichen Games, E-Sport, Blockchain, SaaS und Künstliche Intelligenz. Seine Beratungsschwerpunkte umfassen neben dem IT-Recht insbesondere das Urheberrecht, Medienrecht sowie Wettbewerbsrecht. Er betreut schwerpunktmäßig Start-ups, Agenturen und Influencer, die er in strategischen Fragen, komplexen Vertragsangelegenheiten sowie bei Investitionsprojekten begleitet. Dabei zeichnet sich seine Beratung durch einen interdisziplinären Ansatz aus, der juristische Expertise und langjährige unternehmerische Erfahrung miteinander verbindet. Ziel seiner Tätigkeit ist stets, Mandanten praxisorientierte Lösungen anzubieten und rechtlich fundierte Unterstützung bei der Umsetzung innovativer Geschäftsmodelle zu gewährleisten.

Tags: Data protection LawFederal Fiscal CourtInformationIT LawLawsuitPrivacy

Weitere spannende Blogposts

“East German” is not bullying in the workplace

“East German” is not bullying in the workplace
7. November 2022

The disparagement of an employee because of his or her East German origin does not constitute discrimination within the meaning...

Read moreDetails

Free initial assessment, via chat or audio

Free initial assessment, via chat or audio
7. November 2022

As you can see, with over 1000 articles in the last almost 3 years, I have definitely united a large...

Read moreDetails

Account suspensions from online and mobile games

Small summary – Blizzard vs. Bossland
23. February 2023

Playing online games or mobile games is becoming more and more fashionable and already the vast majority of Germans play...

Read moreDetails

Data protection authority may ban operation of Facebook page

Facebook pages, data protection and August 1, 2019
12. September 2019

The Federal Administrative Court has ruled that the operator of a company page on Facebook may be obliged to shut...

Read moreDetails

BMF on sales tax with regard to Great Britain in 2021

Insolvency administrator and access to tax office data?
7. November 2022

On January 31, 2020, the United Kingdom of Great Britain and Northern Ireland (the "United Kingdom") withdrew from the European...

Read moreDetails

Influencer: Just tag every post with advertising?

Legal form as an influencer? A few hints!
7. November 2022

After the current rulings around influencers, which I have summarized a little in this post, I received a few questions...

Read moreDetails

File sharing and the rights holder’s burden of proof

File sharing and instruction by parents
7. September 2019

The District Court of Frankfurt am Main has issued a new, interesting verdict on the subject of file sharing. In...

Read moreDetails

Privacy notice on Christmas cards?

Already created a processing directory?
4. December 2019

Did you already prepare sending out Christmas cards? I could bet that a detail that the State Commissioner for Data...

Read moreDetails

Online marketplaces will be liable for VAT in 2019. of their sellers

Choice of law by general terms and conditions not surprising per se
20. December 2018

Operators of marketplaces on the Internet should remember an important change in the VAT Act from 1 January 2019. With...

Read moreDetails
Contractual regulations for no-code/low-code software development
Other

Contractual regulations for no-code/low-code software development

21. May 2025

No-code and low-code platforms enable rapid software development without extensive manual programming. Applications are increasingly being developed on the basis...

Read moreDetails
Erotic content on OnlyFans: Copyright and personality rights protection for creators

Erotic content on OnlyFans: Copyright and personality rights protection for creators

20. May 2025
Goodbye hustle culture? Startup life between 24/7 grind and work-life balance

Goodbye hustle culture? Startup life between 24/7 grind and work-life balance

19. May 2025
Startup buzzwords 2025: Bullshit bingo in marketing German Introduction: Bullshit bingo in marketing German

Startup buzzwords 2025: Bullshit bingo in marketing German Introduction: Bullshit bingo in marketing German

18. May 2025
From the metaverse boom to AI euphoria – a tech lawyer in the hype cycle

From the metaverse boom to AI euphoria – a tech lawyer in the hype cycle

17. May 2025

Podcastfolge

052c2ca5ca0421f0316b42073ce61791

Innovative business models – risk and opportunity at the same time

10. September 2024

In this exciting episode of our podcast, we take a deep dive into the world of innovative business models. Our...

Read moreDetails
43a60cb39d7ea477ac8f3845c1b7739c

Legal advice for start-ups – investments that pay off

8. December 2024
AI in law: opportunities, risks and regulation – the IT Media Law Podcast Episode 3

AI in law: opportunities, risks and regulation – the IT Media Law Podcast Episode 3

24. September 2024
d5ab3414c7c4a7a5040c3c3c60451c44

The metaverse – legal challenges in virtual worlds

26. September 2024
Legal challenges in the gaming universe: A guide for developers, esports professionals and gamers

What will 2025 bring for start-ups in legal terms? Opportunities? Risks?

24. January 2025

Video

My transparent billing

My transparent billing

10. February 2025

In this video, I talk a bit about transparent billing and how I communicate what it costs to work with...

Read moreDetails
Fascination between law and technology

Fascination between law and technology

10. February 2025
My two biggest challenges are?

My two biggest challenges are?

10. February 2025
What really makes me happy

What really makes me happy

10. February 2025
What I love about my job!

What I love about my job!

10. February 2025
  • Privacy policy
  • Imprint
  • Contact
  • About lawyer Marian Härtel
Marian Härtel, Rathenaustr. 58a, 14612 Falkensee, info@itmedialaw.com

Marian Härtel - Rechtsanwalt für IT-Recht, Medienrecht und Startups, mit einem Fokus auf innovative Geschäftsmodelle, Games, KI und Finanzierungsberatung.

Welcome Back!

Login to your account below

Forgotten Password? Sign Up

Create New Account!

Fill the forms below to register

All fields are required. Log In

Retrieve your password

Please enter your username or email address to reset your password.

Log In
  • Informationen
    • Ideal partner
    • About lawyer Marian Härtel
    • Quick and flexible access
    • Principles as a lawyer
    • Why a lawyer and business consultant?
    • Focus areas of attorney Marian Härtel
      • Focus on start-ups
      • Investment advice
      • Corporate law
      • Cryptocurrencies, Blockchain and Games
      • AI and SaaS
      • Streamers and influencers
      • Games and esports law
      • IT/IP Law
      • Law firm for GMBH,UG, GbR
      • Law firm for IT/IP and media law
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Testimonials
    • Team: Saskia Härtel – WHO AM I?
    • Agile and lean law firm
    • Price overview
    • Various information
      • Terms
      • Privacy policy
      • Imprint
  • Services
    • Support and advice of agencies
    • Contract review and preparation
    • Games law consulting
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Legal advice in corporate law: from incorporation to structuring
    • Legal compliance and expert opinions
    • Outsourcing – for companies or law firms
    • Booking as speaker
  • News
    • Gloss / Opinion
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Copyright
    • Labour law
    • Competition law
    • Corporate
    • EU law
    • Law on the protection of minors
    • Tax
    • Other
    • Internally
  • Podcast
    • ITMediaLaw Podcast
  • Knowledge base
    • Laws
    • Legal terms
    • Contract types
    • Clause types
    • Forms of financing
    • Legal means
    • Authorities
    • Company forms
    • Tax
    • Concepts
  • Videos
    • Information videos – about Marian Härtel
    • Videos – about me (Couch)
    • Blogpost – individual videos
    • Videos on services
    • Shorts
    • Podcast format
    • Third-party videos
    • Other videos
  • Contact
  • en English
  • de Deutsch
Kostenlose Kurzberatung