- Online events in the fields of art, culture, science, education, sports, and entertainment are increasingly being offered not only in person but also over the internet or similar electronic networks.
- Various forms of online events include live streaming, digital recordings of live events, and pre-recorded content available for streaming or download.
- The tax treatment of online event services, including potential exemptions or reductions, depends on factors such as the type of event and the location of the service.
- For online event services in the B2C sector, especially in the arts and culture field, specific tax regulations apply based on discussions with the top financial authorities of the states.
- Providing pre-recorded content of events in digital form allows recipients to access and view the content at a later fixed or flexible time.
Source: bundesfinanzministerium.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
