• 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

Influencers and taxes

18. December 2018
in Tax
Reading Time: 4 mins read
0 0
A A
0
control 647195 1280

Influencers and streamers also have to pay taxes

Content Hide
1. Influencers and streamers also have to pay taxes
2. Tax offices know what Twitch or YouTube is
3. Obligation to file a tax return
4. Business tax
5. Penalties loom
5.1. Author: Marian Härtel

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 is really very fundamental. However, such an article can only be a very short outline. Tax law is one of the most complex legal issues in Germany.

In principle, therefore, I advise any streamer/Youtuber/influencer who earns money with his activities to work with a decent tax advisor. The work that he takes on in accounting matters and usually also in principle legal issues is worth the costs in any case. Here too, however, as with a lawyer, one should have a certain confidence in an adviser. In addition, the tax advisor should also be a little familiar with the current media, as he will also have experience with the international aspects around the topic.

Tax offices know what Twitch or YouTube is

Basically, the days when you might assume that you can operate as an operator of a YouTube channel, as a Twitch streamer or as an Instagram influencer under the radar are over. That no one would notice that significant revenues were generated and that no one at the tax offices would understand the new world anyway. In principle, the topics of income tax, sales tax and business tax are relevant. All revenues are relevant, be it compensation for advertising activities, affiliate commissions, “donations” from fans, participations in Twitch subscriptions or other cash flows, because according to Section 2 para. 1 No 2 EStG are subject to income tax.

First of all, any relevant activity that is permanently planned must be reported to the Trade Office. As a rule, the competent trade office is the one in its own place of residence. The border is thin. As a rule, any relevant regular income will count as a trade and must therefore be registered. Failure to register may result in a fine. Although in the present cases the profit is in principle calculated as a surplus of operating income over operating expenditure, the existence of actual profit is not a condition for a trade. A trade that initially makes losses, and is due to the purchase of technology and the like, must also be registered with the Trade Office and the Tax Office.

Obligation to file a tax return

For this reason, most influencers and streamers are also likely to have the obligation to file a tax return annually; and, of course, to pay tax when the exemptions are reached ;). This requires proper and reliable accounting, as well as basic knowledge in dealing with tax law issues, such as invoicing, catering coverings and many other questions.

Accounting is also important that the revenue generated is usually subject to VAT. This applies, of course, to invoices which one makes oneself, as well as to income which one receives from third parties, provided that the place of performance for them is the Federal Republic of Germany. In case of doubt, but then it becomes too complicated for this article, VAT obligations may also accrue in other European countries. The most important limit to be observed here is the limit of the so-called small business scheme of EUR 17,500 per year. Within this limit, no vat has to be paid or VAT is paid, unless you voluntarily opt for it. In return, however, you cannot recover VAT; therefore, it is important to consider carefully whether or not to opt. Numerous sales tax questions, especially with a foreign connection, can be quite complicated in case of doubt, which is why I highly recommend an IHK course or similar on the subject, as well as advice from an expert.

Business tax

The third relevant tax is the business tax. This must be paid by anyone who is not a freelancer (i.e. artists, lawyers, architects, doctors and the like). As a pure YouTuber, Twitch streamer or Instagram influencer, one is generally not regarded as a freelancer, as the marketing property of one’s own activity is in the foreground.

The amount of the business tax depends on the rate of increase of the municipality in which the trade is registered. It may be worthwhile to operate its business in another municipality in the event of a relevantly high turnover.

Penalties loom

If all these points are not taken into account, there will be penalties, interest or, in case of doubt, even criminal investigations for tax evasion. These, in turn, could ultimately lead, among other things, to the fact that one may not work independently again in the future. Section 370 Of the AO is aware of a wide range of penalties. Admittedly, at some point there is also the possibility of impunity for self-reporting. However, this possibility is now very limited and no longer available when the tax authorities have already opened an investigation. Moreover, a self-report can only circumvent the criminal consequences, such as the imposition of a prison sentence in case of doubt. The financial consequences, including things such as the repayment of the evaded taxes and their interest rate, cannot of course be prevented. Not to mention legal defense costs.

Timely advice on self-employment, including good organisation, can save a lot of money later on.

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: BeratungCommissionInfluencerInstagramInterestmarketingTax consultantTwitchVatYouTubeYouTuber

Weitere spannende Blogposts

Twitter must not block accounts for no reason

Lupus in Saxonia
14. November 2019

The topic of how US social networks such as Twitter, Facebook or Instagram deal with German law has become increasingly...

Read moreDetails

Influencer merchandise and the new EU product safety regulation

f76e6084d2f8ff77279f6149c9676597
4. July 2024

The influencer market is booming and more and more content creators are discovering the lucrative business with their own merchandise....

Read moreDetails

How to develop your own board games without violating copyrights.

How to develop your own board games without violating copyrights.
29. December 2022

What laws should you follow to avoid violating copyrights? In Germany, copyright law is a complex issue. Therefore, to avoid...

Read moreDetails

Soon reduced VAT rate also for e-books

Soon reduced VAT rate also for e-books
7. November 2022

The Federal Cabinet today approved the draft of the Annual Tax Act. It contains numerous amendments to various tax laws....

Read moreDetails

Esport Teams & Streamer: What is part of a sponsorship agreement?

Terms and Conditions and Prohibited Clauses
10. December 2019

I regularly receive sponsorship agreements from clients with which companies or advertisers want to engage with esports teams or enter...

Read moreDetails

Legal aspects of the use of AI in marketing

Legal aspects of the use of AI in marketing
11. August 2023

In recent years, artificial intelligence (AI) has emerged as a transformative technology across numerous industries, with the marketing sector standing...

Read moreDetails

The ‘Blue Pencil Test’ in German Law – Application and Significance from the Perspective of an IT Lawyer

The ‘Blue Pencil Test’ in German Law – Application and Significance from the Perspective of an IT Lawyer
13. May 2023

What is the "Blue Pencil Test"? In my daily work as an IT lawyer, it is not uncommon for me...

Read moreDetails

Establish a professional esports team? A few hints

De-Minimis funding successful; still participate now
23. September 2019

What is it all about? Both as a lawyer and as a management consultant, I have coached some esports teams...

Read moreDetails

Influencer: contractual penalty after cease-and-desist declaration

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

The Koblenz Regional Court has ruled that influencers who present commercial content in social media in the course of business...

Read moreDetails
Startup ohne Entwickler?
Gloss / Opinion

Startup ohne Entwickler?

8. July 2025

Es ist spätabends, der Kaffee neben dem Laptop ist längst kalt, doch ich lächle zufrieden: In wenigen Stunden habe ich...

Read moreDetails
Keine stillschweigende AGB-Änderung – Schweigen gilt nicht als Zustimnung

Keine stillschweigende AGB-Änderung – Schweigen gilt nicht als Zustimnung

7. July 2025
So langsam nimmt der Shop Form an

So langsam nimmt der Shop Form an

3. July 2025
Dark Patterns: UX-Tricks im Visier von Gesetzgeber und Gerichten

Dark Patterns: UX-Tricks im Visier von Gesetzgeber und Gerichten

2. July 2025
Altersverifikation im Internet: Pflichten für Anbieter in Deutschland und Europa

Altersverifikation im Internet: Pflichten für Anbieter in Deutschland und Europa

30. June 2025

Podcastfolge

Rechtliche Herausforderungen und Chancen durch KI-Influencer und virtuelle Mitarbeitende

Rechtliche Herausforderungen und Chancen durch KI-Influencer und virtuelle Mitarbeitende

19. April 2025

In dieser Episode wird die rechtliche Einordnung von virtuellen Mitarbeitenden und KI-Influencern im Marketing untersucht. Der Fokus liegt auf den...

Read moreDetails
Auf der dunklen Seite? Ein Rechtsanwalt im Spannungsfeld innovativer Startups

Auf der dunklen Seite? Ein Rechtsanwalt im Spannungsfeld innovativer Startups

25. September 2024
Digitale Souveränität: Europas Weg in eine selbstbestimmte digitale Zukunft

Digitale Souveränität: Europas Weg in eine selbstbestimmte digitale Zukunft

12. November 2024
Innovative Geschäftsmodelle – Risiko und Chance zugleich

Innovative Geschäftsmodelle – Risiko und Chance zugleich

10. September 2024
KI im Recht: Chancen, Risiken und Regulierung – der IT Media Law Podcast Episode 3

KI im Recht: Chancen, Risiken und Regulierung – der IT Media Law Podcast Episode 3

28. August 2024

Video

Mein transparente Abrechnung

Mein transparente Abrechnung

10. February 2025

In diesem Video rede ich ein wenig über transparente Abrechnung und wie ich kommuniziere, was es kostet, wenn man mit...

Read moreDetails
Faszination zwischen und Recht und Technologie

Faszination zwischen und Recht und Technologie

10. February 2025
Meine zwei größten Herausforderungen sind?

Meine zwei größten Herausforderungen sind?

10. February 2025
Was mich wirklich freut

Was mich wirklich freut

10. February 2025
Was ich an meinem Job liebe!

Was ich an meinem Job liebe!

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