- Online event services and other online services are increasingly being offered in various fields such as art, culture, science, education, sports, and entertainment
- Different forms of online events are being offered, including live streaming, on-demand access to recordings, and pre-recorded content
- The tax treatment of these online services, including potential exemptions or reductions, needs to be clarified
- For online event services in the B2C sector, especially in the field of art and culture, specific guidelines apply
- Providing pre-recorded event recordings for on-demand access is considered an electronically supplied service
- Distribution and re-distribution of pre-recorded content online is considered a broadcasting service rather than an electronically supplied service
Source: datenbank.nwb.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.
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