• 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

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

No “right to be forgotten” for press archives

Federal Constitutional Court: Right to Be Forgotten I
7. November 2022

The 2nd Chamber of the First Senate of the Federal Constitutional Court did not accept for decision a constitutional complaint...

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

AI-generated content: Who owns the rights?

a7476826606eddf6e6711ec857b02593
18. June 2024

Copyright for AI content: Current legal situation and open questions The nuuse of artificialartificial intelligence (AI) for thecreation of textstexts,...

Read moreDetails

Free Q&A: Legal Issues for Esports Teams *Attention: Update*.

Free Q&A: Legal Issues for Esports Teams *Attention: Update*.
7. November 2022

Attention: Since Skype for Business is currently not working satisfactorily, and since in the Esport area every person should have...

Read moreDetails

Content Awareness of the Legal Issues Bot

Footer
9. May 2023

As announced yesterday, I have now implemented the first phase of the so-called content awareness for the bot. The bot...

Read moreDetails

AI seminars for lawyers: digital expertise for the modern law firm

400dpiLogo trans
13. August 2024

As an experienced lawyer and entrepreneur, I am happy to share my expertise in the field of AI and law...

Read moreDetails

OLG Cologne on the identification of affiliate links

Attention: Affiliates on YouTube, gaming websites and other networks
7. November 2022

On the question of whether and how affiliate links on websites must be identified, there have already been several decisions...

Read moreDetails

Artificial intelligence and lawyers: a partnership, not a competition

shutterstock 1889907112 scaled
1. August 2023

Introduction: The Role of Artificial Intelligence It's no secret that I'm a big proponent of Artificial Intelligence and firmly believe...

Read moreDetails

Check24 may no longer list HUK Coburg without prices

Check24 may no longer list HUK Coburg without prices
7. November 2022

On the comparison portal Check24, the tariffs of the insurance company HUK and Allianz have been listed for years with...

Read moreDetails
So langsam nimmt der Shop Form an
Internally

So langsam nimmt der Shop Form an

3. July 2025

Mein neuer ITMediaLaw-Shop füllt sich stetig mit Inhalten und Angeboten – von praxisnahen E-Books über umfassende Bundle-Pakete bis hin zu...

Read moreDetails
Dark Patterns: UX-Tricks im Visier von Gesetzgeber und Gerichten

Dark Patterns: UX-Tricks im Visier von Gesetzgeber und Gerichten

2. July 2025
Altersverifikation im Internet: Pflichten für Anbieter in Deutschland und Europa

Altersverifikation im Internet: Pflichten für Anbieter in Deutschland und Europa

30. June 2025
KI-Training und Urheberrecht: US-Gericht setzt auf Fair Use – was bedeutet das für KI und was gilt in Deutschland?

KI-Training und Urheberrecht: US-Gericht setzt auf Fair Use – was bedeutet das für KI und was gilt in Deutschland?

26. June 2025
KI-Codetools und Open-Source-Lizenzen: Risiken für Entwickler

KI-Codetools und Open-Source-Lizenzen: Risiken für Entwickler

25. June 2025

Podcastfolge

“Digitales Recht Entschlüsselt” mit Rechtsanwalt Marian Härtel

“Digitales Recht Entschlüsselt” mit Rechtsanwalt Marian Härtel

25. September 2024

In diesem spannenden 30-minütigen Podcast entschlüsselt Rechtsanwalt Marian Härtel die komplexe Welt des digitalen Rechts für Selbstständige, Startups und Solopreneure....

Read moreDetails
Web3, Blockchain und Recht – Eine kritische Bestandsaufnahme

Web3, Blockchain und Recht – Eine kritische Bestandsaufnahme

25. September 2024
Rechtskette beim Spieleentwickler

Rechtskette beim Spieleentwickler

19. April 2025
Blick in die Zukunft: Wie Technologie das Recht verändert

Blick in die Zukunft: Wie Technologie das Recht verändert

18. February 2025
Rechtliche Grundlagen und Praxis von Open Source in der Softwareentwicklung

Rechtliche Grundlagen und Praxis von Open Source in der Softwareentwicklung

19. April 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