• 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

Tax office can seize domain

23. February 2023
in Other
Reading Time: 2 mins read
0 0
A A
0
folder ga204ae0a4 1920

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 against the attachment because, in its opinion, such attachments would entail special expenses that it could not be expected to bear. According to the Board, a domain is other property rights within the meaning of § 321 para. 1 AO and would therefore in principle be subject to attachment under public law.

This at least goes hand in hand with previous case law, since a domain is considered an independent intangible asset according to the established case law of the German Federal Fiscal Court. The acquisition costs for this must therefore be capitalized. The domain is to be reported as a separate asset. It is also not to be capitalized along with the cost of creating the website.

The Senate first assumes, in line with the basic decision of the Federal Court of Justice of July 5, 2005, that the object of a permissible attachment pursuant to Section 857 (1) of the German Civil Code (Bürgerliches Gesetzbuch – BGB) is the attachment of a debtor’s property. 1 ZPO, which corresponds to the provision of § 321 AO, in a domain is the totality of the claims under the law of obligations to which the holder of the domain is entitled against the registry from the contractual relationship underlying the domain registration. The attachment therefore relates to the enforcement of claims to which the judgment debtor is entitled under the domain name agreement concluded with the plaintiff.

The claims under the law of obligations which the owner of an Internet domain has against KL. or another awarding authority constitute a property right within the meaning of Section 857 (1) of the German Civil Code. 1 ZPO (cf. LG Mönchengladbach, Rpfleger 2005, 38; AG Langenfeld, CR 2001, 477; Welzel, MMR 2001, 131, 132; Berger, Rpfleger 2002, 181, 182 f; Hanloser, CR 2001, 456, 458; Musielak/Becker, ZPO, 4th ed., § 857 Rdn. 13 a; Stein/Jonas-Brehm, ZPO, 22nd ed., § 857 Rdn. 80).

An Internet domain as such is not an “other property right” within the meaning of Sec. 857 para. 1 ZPO. The domain does not have an exclusive status comparable to that of a patent, trademark or copyright. These rights are characterized by the fact that they grant their holder an absolute right, which has been established by the legislator and cannot be created by party agreement. An Internet domain is just a technical address on the Internet. The exclusive position based on the fact that from KL. an Internet domain is assigned only once is solely due to technical reasons. Such purely factual exclusivity does not constitute an absolute right within the meaning of Section 857 (1). 1 ZPO (cf. BVerfG, decision of November 24, 2004 – 1 BvR 1306/02, NJW 2005, 589; BGH, decision of November 22, 2001 – I ZR 138/99, BGHZ 149, 191, 205; Kleespies, GRUR 2002, 764, 766; Berger, Rpfleger 2002, 181, 182; also: Koos, MMR 2004, 359, 360 f.; Fezer, Markenrecht, 3rd ed., § 3 MarkenG, Rdn. 301).

Ownership of an “Internet domain” is therefore based on the entirety of the claims under the law of obligations to which the domain holder is entitled vis-à-vis the registry under the registration agreement (see also BVerfG, Order of November 24, 2004 – 1 BvR 1306/02, NJW 2005, 589). These claims – and not the “Internet domain” itself – are the subject of the attachment pursuant to Sec. 857 para. 1 ZPO.

Due to the fundamental importance, the court allowed an appeal to the Federal Fiscal Court.

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: BghCase lawDebtorDomainFederal Fiscal CourtinternetPatentRegistrationTrademarksUrheberrecht

Weitere spannende Blogposts

Esport teams and streamers: half-hearted = legally dangerous

Esport teams and streamers: half-hearted = legally dangerous
23. July 2019

An overview for esport teams and streamers My blog is now full of legal questions and warnings that affect esports...

Read moreDetails

Copyright in the digital age

Copyright in the digital age: What start-ups should look out for
10. October 2024

In the age of digitalization, start-ups face particular challenges in the area of copyright law. Rapid technological development and increasing...

Read moreDetails

Tax law: What’s new in tax law besides home office?

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

Two days after the Bundestag, the Bundesrat also approved numerous new rules in tax law on 18.12.2020. The law can...

Read moreDetails

BGH submits definition of “immaterial damage” under GDPR to ECJ

BGH submits definition of “immaterial damage” under GDPR to ECJ
10. November 2023

The VI. Civil Senate of the Federal Court of Justice referred questions to the Court of Justice of the European...

Read moreDetails

Archive.org: Entry does not have to be removed after cease-and-desist declaration

abmahnung
2. March 2023

In Germany, there is the option of issuing a cease-and-desist declaration to avoid legal proceedings. A cease and desist letter...

Read moreDetails

Photo wallpaper in hotels: the verdicts are changing

Photo wallpaper in hotels: the verdicts are changing
17. May 2024

In the hotel industry, interior design is a key factor for the well-being of guests. Photomurals, which often show spectacular...

Read moreDetails

Esports facilities and alcohol?

Esports facilities and alcohol?
17. July 2019

Even if esports men are more likely to be the energy drink consumers, locations such as esports bars or LAN...

Read moreDetails

Hearing on Web 3.0 and Metaverse in the Bundestag

Hearing on Web 3.0 and Metaverse in the Bundestag
1. December 2022

Is Internet still just "uncharted territory" for government and lawmakers? And what about the next generation of the Internet, which...

Read moreDetails

BGH for advertising with ECO-test seal

Attention with Black Friday advertising!
12. December 2019

In three appeal proceedings, the Federal Court of Justice considered the use of test seal marks as a violation of...

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

247f58c28882e230e982fa3a32d34dea

Digital sovereignty: Europe’s path to a self-determined digital future

8. December 2024

In this exciting episode of the itmedialaw.com podcast, we take a deep dive into the highly topical subject of digital...

Read moreDetails
3c671c5134443338a4e0c30412ac3270

“Digital law decoded” with lawyer Marian Härtel

26. September 2024
c9c5d7fd380061a8018074c2ca5a81bf

Startups and innovation in Germany – challenges and opportunities

26. September 2024
Legal challenges in the gaming universe: A guide for developers, esports professionals and gamers

What will 2025 bring for start-ups in legal terms? Opportunities? Risks?

24. January 2025
fcb134a2b3cfec5d256cf9742ecef1cd

The unconventional lawyer: a nerd in the service of the law

26. September 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