• 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

AG Ludwigsburg on abuse of rights in Google Fonts warnings

abmahnung
31. March 2023

In the area of data protection, warnings and legal disputes occur time and again. For example, the Ludwigsburg Local Court...

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

Amazon can’t just freeze seller funds

Purchased reviews on Amazon
4. July 2019

The District Court of Hildesheim has put a stop to Amazon, by means of an injunction, forbidding its well-known practice...

Read moreDetails

German user manual for product necessary?

German user manual for product necessary?
7. November 2022

Especially traders who purchase products from the Asian region should note that the absence of a German-language instruction manual in...

Read moreDetails

Capital increase with premium: Gift tax pitfalls and solutions for start-ups

Capital increase with premium: Gift tax pitfalls and solutions for start-ups
10. October 2024

As an experienced lawyer for IT law, corporate law and media law, I have been observing an interesting development in...

Read moreDetails

Violation of provisions of a license agreement violates copyrights

Publication of sales advertisements and classification as a trader
7. November 2022

The ECJ today published a decision on the Enforcement Directive, which deals with rules of conduct in license agreements. The...

Read moreDetails

ECJ upholds invalidity of Adidas World image brand

Attention with Black Friday advertising!
10. July 2019

In 2014, the European Union Intellectual Property Office (EUIPO) registered the following EU trade mark for clothing, footwear and headgear...

Read moreDetails

Trade Secrets Protection Act: Act now!

Trade Secrets Protection Act: Act now!
10. September 2019

Since 26 April 2019, the new Trade Secrets Act has implemented an EU directive that has so far received little...

Read moreDetails

Influencers, advertising and the state media services

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

I have already reported often enough about influencers and streamers and the currently very hotly disputed obligation to mark advertising...

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

238a909c26a0302cbd4792cbd18e4922

Global challenges for start-ups – A legal guide

10. October 2024

This informative podcast offers a comprehensive insight into the legal challenges faced by start-ups when expanding internationally. The experienced lawyer...

Read moreDetails
c9c5d7fd380061a8018074c2ca5a81bf

Startups and innovation in Germany – challenges and opportunities

26. September 2024
75df8eaa33cd7d3975a96b022c65c6e4

Life as an IT lawyer, work-life balance, family and my career

26. September 2024
052c2ca5ca0421f0316b42073ce61791

Innovative business models – risk and opportunity at the same time

10. September 2024
9e9bbb286e0d24cb5ca04eccc9b0c902

Legal challenges of innovative business models

1. October 2024

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