Tax basics: The taxation of influencers (VAT) In addition to the special income tax features that influencers, streamers, YouTubers and bloggers (hereinafter referred to as influencers) must take into account, the topic of VAT is also of great importance. In the second part of our Tax Basics series, we therefore look at the services provided by influencers and their VAT treatment. I. Basics When is an influencer considered an entrepreneur within the meaning of the German VAT Act?

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. Introduction In a letter from the Federal Ministry of Finance dated December 7, 2023, the daily values of meals provided to employers free of charge or at a reduced price were announced for the 2024 calendar year. The non-cash remuneration values were set by the 14th Ordinance amending the Social Security Remuneration Ordinance of November 27, 2023. Accordingly, the value for meals provided from [...]