• 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

Online poker: BFH confirms possible income tax liability

3. July 2023
in Tax
Reading Time: 3 mins read
0 0
A A
0
cards gb54ac6c52 1280
Key Facts
  • The BFH ruled that winnings from online poker can be subject to income tax, depending on the player's intention.
  • The tax treatment depends on the structural orientation of the game, similar to athletes.
  • A room in which the player plays can be regarded as a permanent establishment if there is permanent power of disposal.
  • The case concerns a mathematics student who started playing Texas Hold'em in 2007 and won over €80,000 in 2009.
  • Classification as a commercial activity requires significant income and time investment.
  • Winnings are irrelevant for tax purposes for recreational players if the hobby is not exceeded.
  • The BFH recognizes the skill component of poker, which could influence its perception as a profession.

The German Federal Fiscal Court (Bundesfinanzhof, BFH) recently issued an important ruling on the tax implications of winnings from online poker. In its ruling of February 22, 2023 (X R 8/21), the Federal Fiscal Court (Bundesfinanzhof, BFH) determined that profits from online poker may be subject to income tax as income from business operations. This decision has significant implications for professional poker players and those who make substantial profits from the game.

Content Hide
1. The case in detail
2. The BFH follows the decision of the tax court
3. When are winnings from online poker taxable?
4. Conclusion
4.1. Author: Marian Härtel

According to the BFH, the tax treatment of winnings from online poker depends on whether the player focuses on structural commercial aspects or whether he merely satisfies private gaming needs like a recreational or hobby player. This is similar to the tax treatment of athletes. A decisive criterion is the “guiding principle of a professional player”, which is characterized in particular by the planned exploitation of a market using professional experience.

In addition, the BFH has determined that the room in which an online poker player’s computer is located, from which he carries out his activity, can be considered a permanent establishment if the taxpayer has a power of disposal over this room that is not merely temporary. If this permanent establishment is located in Germany, the activity is subject to trade tax. This decision builds on earlier BFH rulings dealing with the taxation of winnings from tournament poker and casino poker.

The case in detail

The case underlying the ruling involved a mathematics student who had started playing online poker in the Texas Hold’em/Fixed Limit variant in 2007. He started with small stakes and gradually increased them. Accordingly, its profits also increased over time. In the year in dispute, 2009, he already generated a profit of more than €80,000 from the online poker game, and his total registered playing time amounted to 673 hours in the period from July to December 2009 alone.

The Tax Court assessed the facts as a commercial activity from October 2009 and ruled that the profit of a good €60,000 generated in the months from October to December 2009 was subject to income tax.

The BFH follows the decision of the tax court

The Federal Fiscal Court confirmed the decision of the Fiscal Court, following up on earlier decisions on poker games in the form of face-to-face tournaments and in casinos. The BFH stated that poker is not a pure game of chance from an income tax perspective, but is also characterized by elements of skill. This also applies to online poker, even if there is no personal contact with the other players.

When are winnings from online poker taxable?

It is important to note that not every poker player is subject to income tax. For recreational and hobby players, profits and losses remain irrelevant for tax purposes, as it is a private activity. However, if the scope of a private hobby activity is exceeded and the player is no longer concerned with satisfying his gaming needs but with generating income, his actions are classified as commercial.

Decisive for the classification as a commercial activity are factors such as the planned nature of the action, the exploitation of a market or the extent of the invested budget of money and time. In the case discussed, the significant sum of over €60,000 and the significant time investment of 673 hours over six months was critical.

Conclusion

The BFH’s ruling makes it clear that profits from online poker can be regarded as income from business operations under certain circumstances and are therefore subject to income tax. While casual players who play poker as a hobby are not affected, those who play regularly and make significant profits should consider the tax consequences.

Professional gamblers should be aware of the criteria that can classify their activity as commercial, such as the planned nature of their actions, the exploitation of a market, or the amount of money and time budget invested. In such cases, it may be advisable to seek legal advice and find out how to declare the winnings from online poker in the tax return.

It is also interesting to note that the BFH does not consider poker to be pure gambling. It recognizes that both skill and strategy play a role, and this applies to both traditional poker in casinos and online poker. This recognition of the skill component could have a long-term impact on the perception of poker as a profession.

Overall, the BFH ruling highlights the growing relevance of online poker as a potential source of income and underscores the need to be aware of the tax obligations that come with significant winnings from the game.

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: Federal Fiscal Court

Weitere spannende Blogposts

BFH: The trade or sale of cryptocurrencies is taxable

Bitcoin trading not subject to licensing
28. February 2023

As I recently reported, the German Federal Fiscal Court had to rule on a very relevant circumstance for the crypto...

Read moreDetails

Legal analysis and finding solutions to the DOSB expert opinion on esport

DOSB and Esport: A commentary
28. August 2019

What is it all about? Currently, the report commissioned by the DOSB to assess whether esport can be regarded as...

Read moreDetails

BFH and the taxation of gains from the sale of cryptocurrencies?

Bitcoin trading not subject to licensing
27. January 2023

What has been decided so far? Gains realized from the sale of cryptocurrencies are subject to income tax as part...

Read moreDetails

Poker wins and cash games = commercial income?

Poker wins and cash games = commercial income?
27. November 2018

The Finanzgericht Münster had to decide on the conditions under which participation in poker tournaments, Internet poker events and cash...

Read moreDetails

Tax Treatment of an Incongruent Advance Profit Distribution Resolution Breaking the Articles of Incorporation on a Point-by-Point Basis

Tax Treatment of an Incongruent Advance Profit Distribution Resolution Breaking the Articles of Incorporation on a Point-by-Point Basis
3. January 2023

Contrary to the view of the tax authorities (letter of the Federal Minister of Finance dated December 17, 2013, BStBl...

Read moreDetails

BFH, copyright warnings and VAT

ECJ: Advocate General assesses sampling as copyright infringement
13. May 2019

A judgment of the Federal Finance Court has been in place since 2016, which seems to be unknown to many...

Read moreDetails

Esports tournament winnings: when and how are they taxable?

ce956c7a26bdb4f4bc2bf92a0fb460ec
13. August 2024

As a lawyer who represents many tournament organizers, esports players and esports teams, I realize that the issue of taxation...

Read moreDetails

No tax exemption according to § 11 para. 1 Sentence 2 InvStG for foreign investment funds

Risk Social Security / Tax audit for streamers, esports enthusiasts, etc.
7. November 2022

The tax exemption provision of Section 11 para. 1 sentence 2 InvStG old version is compatible with the free movement...

Read moreDetails

HOT/Important: Google Ads tax liability trap

HOT/Important: Google Ads tax liability trap
7. November 2022

Nowadays, extremely many use Google Ads to promote their own services, web stores and the like. Be it in the...

Read moreDetails
BGH-Coaching-Urteil 2025: Online-Coachings als Fernunterricht – ZFU-Pflicht und Vertragsnichtigkeit
Law on the Internet

BGH-Coaching-Urteil 2025: Online-Coachings als Fernunterricht – ZFU-Pflicht und Vertragsnichtigkeit

18. July 2025

Ein neues BGH-Urteil sorgt für eine Schockwelle in der Coaching-Branche: Am 12. Juni 2025 hat der Bundesgerichtshof (BGH) entschieden, dass...

Read moreDetails
Eigentum an Software – Wem gehört eigentlich der Code?

Eigentum an Software – Wem gehört eigentlich der Code?

14. July 2025
Startup ohne Entwickler?

Startup ohne Entwickler?

8. July 2025
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

Podcastfolge

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

Willkommen zur dritten Episode unseres Podcasts "IT Media Law"! In dieser Folge tauchen wir ein in die faszinierende Welt der...

Read moreDetails
Rechtliche Grundlagen und Praxis von Open Source in der Softwareentwicklung

Rechtliche Grundlagen und Praxis von Open Source in der Softwareentwicklung

19. April 2025
Rechtliche Beratung für Startups – Investitionen, die sich lohnen

Rechtliche Beratung für Startups – Investitionen, die sich lohnen

17. November 2024
Die Romantisierung des Prinzips ‘Fail Fast’ in Startups – Wann wird Scheitern zur Täuschung gegenüber Beteiligten?

Die Romantisierung des Prinzips ‘Fail Fast’ in Startups – Wann wird Scheitern zur Täuschung gegenüber Beteiligten?

20. April 2025
Rechtliche Herausforderungen im Gaming-Universum: Ein Leitfaden für Entwickler, Esportler und Gamer

Was wird 2025 für Startups juristisch bringen? Chancen? Risiken?

24. January 2025

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