• Mehr als 3 Millionen Wörter Inhalt
  • |
  • info@itmedialaw.com
  • |
  • Tel: 03322 5078053
SAVED POSTS
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

VAT liability for supervisory board members

27. February 2024
in Tax
Reading Time: 2 mins read
0 0
A A
0
ChatGPT Image 25. Apr. 2025 09 20 36
Key Facts
  • VAT treatment of supervisory boards is important for many companies and has significant practical implications.
  • The question of whether supervisory board activities are entrepreneurial has long been debated.
  • The tax authorities consider supervisory board members with variable remuneration of 10% or more to be self-employed.
  • Cologne Fiscal Court ruled on November 15, 2023 that attendance fees alone do not create an economic risk.
  • European Court of Justice ruled on December 21, 2023 that there is no entrepreneurial status in the absence of risk.
  • Rulings clarify the VAT treatment of supervisory board activities and the distinction between entrepreneurial and non-entrepreneurial activities.
  • Decisions can affect the finances of supervisory boards, depending on whether input tax deduction is possible.

Introduction

Content Hide
1. Introduction
2. Legal situation regarding the VAT liability of supervisory board members
3. Decision of the Cologne Fiscal Court
4. Legal assessment and effects
4.1. Author: Marian Härtel

As a lawyer with a focus outside of tax law, I still find it important to address relevant legal issues that affect companies. The VAT treatment of supervisory board members is one such issue. It is important for many of my readers, as it has significant implications for business practice. The latest rulings in this area provide important insights into the current legal situation.

Legal situation regarding the VAT liability of supervisory board members

The VAT treatment of supervisory board members, in particular the question of whether their activities are to be regarded as entrepreneurial, has long been the subject of legal debate. The tax authorities assumed that supervisory board members with a variable remuneration component of at least 10% of the total remuneration are to be regarded as self-employed and entrepreneurial. However, this view and in particular the definition of a quantitative limit have been questioned in legal practice.

Decision of the Cologne Fiscal Court

The Cologne Fiscal Court commented on this issue in its ruling dated November 15, 2023 (9 K 1068/22). In the case in question, the plaintiff, who was chairman of the supervisory board of several stock corporations, received attendance fees that amounted to more than 10% of his total remuneration. The tax office considered him to be entrepreneurially active. However, the court ruled that the meeting-based remuneration alone is not sufficient to establish an economic risk that characterizes an entrepreneurial activity.

In a parallel case, the European Court of Justice ruled on December 21, 2023 (C-288/22, TP case) on the activities of a member of the board of directors of Luxembourg stock corporations. The ECJ ruled that there was no entrepreneurial status as there was no economic risk for the plaintiff, in particular as the performance-related bonuses did not represent a concrete risk of profit or loss for the plaintiff.

Legal assessment and effects

The recent rulings of the Cologne Fiscal Court and the European Court of Justice help to clarify how supervisory board activities are to be treated for VAT purposes, particularly with regard to the distinction between entrepreneurial and non-entrepreneurial activities. These decisions have significant implications: While they allow for input tax deduction for some boards that are considered to be engaged in business, they could result in an additional financial burden for others whose activities are considered to be non-business, as VAT is a cost for companies without input tax deduction rights

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: EntscheidungenJudgmentJudgmentsLawyerLegal issuesReviewRiskVat

Weitere spannende Blogposts

NFT and esports: an additional income opportunity or high legal hurdles?

What is “digital property” and how can I benefit from it?
16. May 2023

Introduction to NFTs and Digital Assets Non-fungible tokens (NFTs) are an emerging area of digital assets based on blockchain technology....

Read moreDetails

I wish you a happy year 2020

I wish you a happy year 2020
30. December 2019

I wish all readers of the blog and all clients a happy New Year 2020. Especially in the field of...

Read moreDetails

Digistore24 is liable for infringements of competition law by its clients

1af488a272d1cfb788f65cc7e6bd1023
13. August 2024

Digistore24 is liable for infringements of competition law by its clients In a recent ruling, the Higher Regional Court of...

Read moreDetails

Attorney Härtel in the metaverse – so somehow: The chatbot

Attorney Härtel in the metaverse – so somehow: The chatbot
12. January 2023

AIs are currently on everyone's lips. And all tech-savvy lawyer who is an IT nerd myself and primarily advises and...

Read moreDetails

Legal challenges for influencers when making critical statements about companies

24. September 2024

In current legal practice, there is an increasing number of cases in which influencers are involved in legal disputes due...

Read moreDetails

LG Nuremberg bans Twittter ban over AFD tweet

Berlin District Court bans baseless Twitter ban
19. June 2019

The Nuremberg District Court has issued an injunction prohibiting the blocking of a Twitter account based on the tweet "Current...

Read moreDetails

The Future Finance Act and its significance for crypto equities

The Future Finance Act and its significance for crypto equities
8. January 2024

With today's publication of the Future Financing Act in the Federal Law Gazette, Germany is entering a new era of...

Read moreDetails

Ebay purchase because of malfunction on the phone?

False gold bars may also be sold on Ebay
7. November 2022

On the subject of Ebay, there are now truly a lot of judgments in the German legal landscape. Therefore, I...

Read moreDetails

OnlyFans management contracts: What content?

OnlyFans management contracts: What content?
24. September 2024

OnlyFans has developed into one of the leading platforms for content creators in recent years. More and more artists are...

Read moreDetails
Q&A: Legal issues for game developers
Law and computer games

5-day guide: Founding a game development studio

5. August 2025

As a support for young studios, this series summarizes the essential steps for founding a game development company. The guide...

Read moreDetails
EU Inc: Why Europe needs a unified startup society now

EU Inc: Why Europe needs a unified startup society now

22. July 2025
BGH considers Uber Black to be anti-competitive

BGH shakes up the coaching industry – What applies now?

21. July 2025
Growth hacking and viral marketing – legal requirements

Games funding 2025 – back at last!

20. July 2025
Ownership of software – Who actually owns the code?

Ownership of software – Who actually owns the code?

14. July 2025

Podcastfolge

da884f9e2769f2f96d6b74255be62c27

The role of the IT lawyer

5. September 2024

In this exciting podcast episode, we delve into the fascinating world of IT start-ups and find out why an experienced...

Read moreDetails
8ffe8f2a4228de20d20238899b3d922e

Web3, blockchain and law – a critical review

26. September 2024
43a60cb39d7ea477ac8f3845c1b7739c

Legal advice for start-ups – investments that pay off

8. December 2024
4f3597d5481e0f38e37bf80eaad208c7

The IT Media Law Podcast. Episode No. 1: What is this actually about?

26. August 2024
238a909c26a0302cbd4792cbd18e4922

Global challenges for start-ups – A legal guide

10. October 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