Donations in the area of video and streaming platforms and their VAT treatment (as of 9/2023)
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 [...]