Tax law for influencers: business, sales tax, PR packages and tax audits

Overview of tax obligations of influencers

The tax authorities have been closely monitoring the influencer industry for years. According to the Platforms Tax Transparency Act, digital platforms report income from certain activities, such as sales, to the tax authorities, and the tax authorities are specifically evaluating control communications. Anyone who does not or does not fully declare income risks additional payments with interest and, in the worst case, criminal tax proceedings.

With us you will receive tax advice directly from the law firm, without a detour. Your contact is attorney Stefan Karfusehr. We clarify the classification of your income, design cooperation agreements and company structures for tax purposes, lodge an objection, accompany tax audits and represent them in criminal tax proceedings. Because we also cover contract, corporate and media law, you will receive advice from a single source. We will discuss with you whether your previous tax office will continue to look after accounting and current declarations.

Typical situations in which we help

• You will receive initial income and do not know whether you need to register a business.
• They regularly receive PR packages, travel or products as a gift.
• You work with foreign brands or platforms and ask yourself about sales tax.
• The tax office has announced a request for information, an estimate or a tax audit.
• You have not declared income in the past and are thinking about self-disclosure.
• You are planning to move to a GmbH or move abroad.

Legal basis at a glance

Business or freelance?

Influencers are usually classified by the tax authorities as a trader because advertising and marketing are in the foreground. This requires a business registration. Trade tax is only incurred for sole proprietorships and partnerships above an allowance of 24,500 euros in business income and is partially offset against income tax. In individual cases, for example with predominantly artistic or journalistic content, a freelance classification can be justifiable. We’re checking that.

Benefits and PR packages

Products, trips and services that you receive in connection with your work are generally operating income, even without an obligation to pay consideration. The evaluation is carried out regularly with the usual final price. Exceptions exist, for example, for products that are received without being asked and are immediately returned or disposed of without use. Careful documentation is important here.

Sales tax and small business regulation

The small business regulation (§ 19 UStG) has been in force since 2025 if the turnover in the previous year did not exceed EUR 25,000 and does not exceed EUR 100,000 in the current year. If the limit is exceeded in the current year, the regulation will be canceled from this turnover. In the case of services to foreign companies, special rules on the place of performance apply, often with the transfer of the tax liability to the service recipient. If you receive products instead of money, there is an exchange-like sales, which can also be taxable.

Audit, objection and self-disclosure

You can lodge an objection to tax assessments and estimates within one month. In the tax audit, it is important to prepare facts cleanly at an early stage. An effective self-disclosure can result in impunity if it is complete and is made in good time before discovery (§ 371 AO). Because mistakes are particularly expensive here, they should always be prepared by a lawyer.

That’s how we go

1. 1

   Initial assessment

   You briefly describe the facts to us and send documents such as a contract, cease-and-desist letter or screenshots. We will tell you promptly where you stand and what the next steps will cost.

2. 2

   Secure evidence and deadlines

   We document posts, stories and chat history in court and record all deadlines. Content disappears quickly, especially with social media.

3. 3

   Set strategy

   Together we decide whether negotiation, defense, cease-and-desist letter or contract drafting is the right way. It is always about your reach and your business relationships.

4. 4

   Implement and enforce

   We negotiate, formulate, answer and, if necessary, go to court, also in an urgent procedure. You will regularly be informed of what is happening.

Regarding the costs: Before every step we tell you what it costs. Depending on the case, we charge a flat-rate fee or by hourly rate according to the Lawyers’ Remuneration Act (RVG). If the opponent is obliged to reimburse, for example in the case of a justified cease-and-desist letter, we will claim these costs for you. More on this on our page Fee.

Common mistakes to avoid

• No business register, although income regularly flows.
• PR packages and travel not document.
• In contracts do not apply to sales tax.
• Submit a self-disclosure without a legal examination.
• Only react if the tax office has already determined.