- Prize money paid to a professional rider by a third party for successful tournament participation with another’s horse is not considered payment for a taxable service.
- The payment is based on achieving a specific competition result, not for providing the horse to the event organizer.
- There is no direct link between the provision of the horse and the receipt of prize money.
- This also applies to prize money shares paid by the horse owner to the rider for successful participation with a third-party horse.
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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