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I. At a glance For income from renting and leasing, in addition to the requirement of Section 21 (2) EStG, the sustained intention to generate income must also be taken into account. For lavishly designed or furnished apartments and apartments with more than 250m² of living space, a local market rent is difficult to determine. For these [...]

I. At a glance By streaming videos and uploading them to video platforms, streamers generate considerable revenue every year. In addition to income from subscriptions and advertising, income is also generated from voluntary payments from viewers to the streamer (so-called donations). The ruling by the Düsseldorf Fiscal Court (Finanzgericht, FG) from 4.3.2022 was the first fiscal court decision on [...]