- The Berlin-Brandenburg Fiscal Court ruled that voluntary payments to a blog operator are non-taxable grants, not a service exchange.
- The case involved a blog funded by ads, e-book sales, and merchandise, with additional voluntary payments from readers.
- Payments were made as one-time donations or recurring sponsorships, with no exclusive content or benefits for supporters.
- The tax office considered these payments taxable, but the court disagreed, citing no direct service exchange.
- The court found no contractual obligation or identifiable benefit for the payments, similar to a street musician case.
- The Federal Fiscal Court will review the decision.
Source: ebnerstolz.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.
