Voluntary donations from viewers (so-called donations) made to a streamer who provides entertainment services on a streaming platform with their own channel are subject to VAT.
For all those who are not familiar with this new world and these new business models, here is the facts of the case.
- What happened?
- What is the difficulty?
- The Verdict
Source: www.nwb-experten-blog.de
Latest Posts in "Germany"
- Updated VAT Rules for Virtual Events: New Guidance on Supply and Exemptions
- BMF Allows EU Official Languages for Invoice Details in VAT Regulations Update, September 2025
- Federal Fiscal Court Ruling on VAT Exemption for Disability Assistance Services Funded by Personal Budget
- Tax Exemption for Care Services Funded by Personal Budget: Federal Fiscal Court Ruling 2025
- VAT Input Tax Adjustment under § 15a UStG for Legal Assessment Changes (OFD)