Esports tournament winnings: when and how are they taxable?
As a lawyer who represents many tournament organizers, esports players and esports teams, I realize that the issue of taxation of esports tournament winnings is ...
Tag: Federal Fiscal Court
Online poker: BFH confirms possible income tax liability
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 ...
Supreme Federal Courts on Mastodon
Since yesterday, the offerings of the Federal Court of Justice, the Federal Administrative Court, the Federal Fiscal Court, the Federal Labor Court and the Federal ...
BFH: The trade or sale of cryptocurrencies is taxable
As I recently reported, the German Federal Fiscal Court had to rule on a very relevant circumstance for the crypto industry, namely whether the sale ...
Tax office can seize domain
The Münster Tax Court has ruled that, in principle, an Internet domain can be seized by the competent tax office. DENIC had filed a complaint ...
BGH on entrepreneurial status in the case of scheduled purchase and sale of goods via eBay
As I am currently representing a client who sells collectible figurines from games and comics on eBay, I came across a recent ruling by the ...
BFH and the taxation of gains from the sale of cryptocurrencies?
What has been decided so far? Gains realized from the sale of cryptocurrencies are subject to income tax as part of a private sale transaction. ...
Tax Treatment of an Incongruent Advance Profit Distribution Resolution Breaking the Articles of Incorporation on a Point-by-Point Basis
Contrary to the view of the tax authorities (letter of the Federal Minister of Finance dated December 17, 2013, BStBl I 2014, 63), a resolution ...
Sales tax for FBA deliveries; delivery commission
In line with my article from Tuesday regarding the VAT treatment of sales from app stores, there is information today on a decision by the ...
External data protection officers act commercially
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 ...
No tax exemption according to § 11 para. 1 Sentence 2 InvStG for foreign investment funds
The tax exemption provision of Section 11 para. 1 sentence 2 InvStG old version is compatible with the free movement of capital. This was decided ...
HOT/Important: Google Ads tax liability trap
Nowadays, extremely many use Google Ads to promote their own services, web stores and the like. Be it in the advertising network and/or directly on ...
Legal analysis and finding solutions to the DOSB expert opinion on esport
What is it all about? Currently, the report commissioned by the DOSB to assess whether esport can be regarded as a sport is making a ...
Attention GoBD: Trap in the accounting of the self-employed
The problem The topic GoBD or written out "principles of proper accounting and data storage" are actually old hat. These were published with the letter ...
Liability trap BFH judgments on VAT in case of warnings
Before i go to the University-Augsburg to the Esport-Recht Institute today, to attend the first meeting tomorrow with other experts on the subject, I would ...
BFH, copyright warnings and VAT
A judgment of the Federal Finance Court has been in place since 2016, which seems to be unknown to many lawyers - AND - courts. ...
Poker wins and cash games = commercial income?
The Finanzgericht Münster had to decide on the conditions under which participation in poker tournaments, Internet poker events and cash games leads to a commercial ...
Scheinselbstständigkeit
Wichtigste Punkte Scheinselbstständigkeit liegt vor, wenn eine als freier Mitarbeiter oder Freelancer tätige Person nach den tatsächlichen Arbeitsbedingungen wie ein...
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