Sales made in the context of an online game in the virtual room for redeemable play money are subject to sales tax. This was decided by the 8th Senate of the Cologne Finance Court.
(FG Cologne, press release of April 12th, 2021 on the judgment of August 13th, 2019 – 8 K 1565/18; BFH-Az .: V R 38/19)
Source: steuerberater-berning.de