Prize Payments to Professional Riders for Tournament Success with Third-Party Horses: BMF 2025 Update

• 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.

---

---