• 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
  • 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
  • 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

LSG Celle: Artists’ social security contributions may not be levied on the basis of an undifferentiated estimate

8. March 2023
in Other
Reading Time: 2 mins read
0 0
A A
0
wallet g0a19d3bf1 1920
Key Facts
  • The Regional Social Court of Celle ruled in summary proceedings on the artists' social security contribution for influencers and start-ups.
  • Artists' social security contributions must not be based on an undifferentiated estimate.
  • A tax audit by Deutsche Rentenversicherung demanded € 4,200 based on flat-rate sales estimates.
  • The factory owners considered the estimate to be unrealistic and economically threatening.
  • The court ordered that the action be suspended as there were concerns about its legality.
  • The DRV had to present comprehensible and realistic bases for its estimates.
  • The DRV admitted that it had not made a differentiated estimate.

In an exciting decision on the so-called Künstlersozialabgabe (artists’ social security contribution), the Landessozialgericht Celle (Regional Social Court of Celle) ruled in the second instance on a legal issue that could also be relevant for many influencers, marketers and other startups in the media sector. Thus, the court ruled, albeit in summary proceedings, that artists’ social security contributions may not be levied on the basis of an undifferentiated estimate.

This was preceded by an audit of a small chocolate manufacturer by the German Pension Insurance, according to which the company, as a so-called self-producer, had received approx. should pay € 4,200 in arrears for artists’ social security contributions. The calculation was based on a flat-rate estimate of advertising revenues.

The factory owners considered the estimate to be unrealistic. In addition, an enforcement of the demand would threaten their economic existence, especially since they were severely affected by the pandemic effects on their business.

The court ordered the suspensive effect of the action, as there were serious doubts about the legality of the claim.

The DRV had not shown that the manufacturers belonged to the group of so-called self-producers. These are companies that not only occasionally place advertising orders with self-employed artists or publicists. There was no evidence of this with regard to significant parts of the period. In addition, an estimate must have a realistic basis and be coherent and comprehensible.

However, the DRV had completely disregarded the fact that a flat annual value of €19,000 had been applied to all self-promoters, irrespective of the company’s orientation and size. However, if the plaintiff company itself only stated €50 to €225, it would already need carefully established facts for the amount calculation and not an undifferentiated table value.

This is because the DRV bears unlimited responsibility for the legality of its decisions within the framework of the tax audit. She herself admits to not having differentiated in the estimate. Their reference to the relevant “reasons of simplification” expresses the fact that the DRV has blindly disregarded the requirements of the rule of law.

 

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: CelleInfluencerLawsuitLegal questionStartups

Weitere spannende Blogposts

BGH clarifies the distinction between pseudo self-employed and employees: An urgent warning for startups, game developers, esports teams and agencies

BGH clarifies the distinction between pseudo self-employed and employees: An urgent warning for startups, game developers, esports teams and agencies
26. May 2023

A new BGH ruling confirms the risks of bogus self-employment - be prepared In recent years, I have repeatedly pointed...

Read moreDetails

“Olympic-quality” clothing not anti-competitive

BGH considers Uber Black to be anti-competitive
7. November 2022

The I. Civil Senate of the Federal Court of Justice, which is responsible among other things for the protection of...

Read moreDetails

BGH: Youtube advertising not a media service

youtube 3503481 960 720
7. November 2022

In its judgment of September 13, 2018, the Federal Court of Justice (BGH) ruled under the case number I ZR...

Read moreDetails

Why startups should be careful with high investments: 5 reasons pro and contra

Why startups should be careful with high investments: 5 reasons pro and contra
10. May 2023

Five reasons against rash, high investments As a lawyer and consultant, I would first like to point out to young...

Read moreDetails

Dismissal due to Islamophobic WhatsApp messages

Twitter account needs approval of works council
13. December 2019

The Baden-Württemberg State Labour Court has ruled that a dismissal of a worker for massive insults and Islamophobic remarks in...

Read moreDetails

Fraud through Apple Pay: A recent ruling by the Regional Court of Cologne and its implications

Fraud through Apple Pay: A recent ruling by the Regional Court of Cologne and its implications
17. May 2024

Introduction In everyday practice, there are always clients who have fallen victim to fraud through Apple Pay. These cases require...

Read moreDetails

Hangover is a disease? Attention to advertising statements

Manufacturer’s information when applying for electrical appliances
24. September 2019

A hangover is a disease. Advertising statements that a dietary supplement is intended to prevent or reduce its consequences for...

Read moreDetails

Frankfurt district court a.M. softens influencer jurisdiction

15. July 2019

The Regional Court of Frankfurt am Main has appealed against the vast majority of German regional and regional courts and...

Read moreDetails

AI in startups: More than just text generators

ai generated g63ed67bf8 1280
2. October 2023

Last week it was a bit quieter here on the blog. The reason is that I was on the road...

Read moreDetails
Europäische Datenschutzausschuss (EDSA/EDSB)

Europäische Datenschutzausschuss (EDSA/EDSB)

1. July 2023

Einleitung Der Europäische Datenschutzausschuss (EDSA), auch bekannt unter der englischen Abkürzung EDPB (European Data Protection Board) oder der deutschen Abkürzung...

Read moreDetails
eff652d70b8b13586648bcc41c5a83f3

Trade Tax Act (GewStG):

9. November 2024
ESOP agreement

Prototype Funding

25. June 2023
Esport: How long can a player contract run?

Memorandum of Understanding (MoU)

26. June 2023
Legal framework for crowd-sensing projects: Data protection and remuneration models for participatory sensor networks

Fremdorganschaft

10. November 2024

Podcast Folgen

86fe194b0c4a43e7aef2a4773b88c2c4

On the dark side? A lawyer in the field of tension of innovative start-ups

26. September 2024

In this personal and engaging episode, the experienced IT and media lawyer delves deep into the gray area of his...

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

Welcome to the third episode of our podcast "IT Media Law"! In this episode, we delve into the fascinating world...

8ffe8f2a4228de20d20238899b3d922e

Web3, blockchain and law – a critical review

26. September 2024

  In this insightful episode of the ITmedialaw podcast, we take an in-depth look at the intersection of Web3, blockchain...

c9c5d7fd380061a8018074c2ca5a81bf

Startups and innovation in Germany – challenges and opportunities

26. September 2024

This insightful podcast episode takes an in-depth look at the startup and innovation landscape in Germany and Europe. The discussion...

  • 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
  • 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