Make money with blogging: tax and social security



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So far, I have presented in my series various merits for blogs. It is now time to look at the legal side: Do you have to deduct taxes from your blogs? What about social insurance? And what do blogging journalists have to consider?

Making Money with Blogging: Tax and Social Security Making Money with Blogging: Tax and Social Security

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Important NOTE

This entry contains content and information that may be out of date, eg due to legal or statistical changes. Because it can still be helpful to get an overview of the topic, you can still find it here.

Tips for bloggers from experts

Overview

In my talk about self-marketing for freelance journalists last week at Medienforum Mittweida this important topic could unfortunately only be visited shortly. And also the post here is more of an overview commentary with many links - the topic is just quite complex.

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All the more I was delighted this week that tax consultant Rüdiger Schaar treated this topic very extensively in a really good guest contribution on mediadigital.de, the blog of my colleague Ulrike Langer. For example, he also refers to the tax treatment of people who are blogging on a permanent basis.

Schaar, the information portal http://www.medienvorsorge.de and for Freischreiber, the professional association of freelance journalists, a hotline on all issues of taxation and the Social Socialist Fund, also takes a position on the value added tax of social payment services.

Social Payments are VAT-based

Overview

According to the expert, their revenues, even if they are surrendered from abroad, are still subject to VAT in Germany, with 7%.

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After yesterday, with Ulrike Langer, a brief, lively discussion at Twitter about sales from abroad, I was briefly a bit confused, as the now looks with advertising revenues, for example of Google Adsense or revenue via Paypal.

Revenues from abroad are not equal to foreign revenues

Overview

After some research and reflection, I think I have found the solution to the puzzle - but I would like experts to teach me better and would then update this article accordingly:

If I understand correctly, this applies to the sales tax liability in Germany just for social payment services, because here, although the money ultimately comes from abroad, the performance - ie the writing of the text and the payment by the reader - but in Germany have occurred.

VAT Act §3

Overview

On the other hand, in the case of advertising revenues, one's service is provided to a foreign country Company, therefore, the sales tax is also there. Advertising is also listed separately as other services in paragraph 4 of the sales tax law 3.

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I found other useful information on Meetinx. The article has been modified by 2009 and 2010 the law, but this fact has apparently remained the same. More information about new / old regulation of the value added tax law offers mediafon, unfortunately without explicitly on the topic of advertising.

social insurance

Overview

At the very end of the contribution Schaar goes to a very different point: The trade tax liability, which arises in advertising - albeit starting from a net profit of 24.500 Euro a year.

For advertising journalists, which are insured by the artists' social insurance fund, advertising income could be much more problematic in terms of social insurance law: Schaar writes: "If the (advertising) circulation via 4.800 makes euro profit in the year, the artist social security subsidy for 50 is canceled Health insurance. However, a subsidy to the statutory pension insurance remains. "

Although I would basically agree with that in terms of logic, there is something else on the KSK website: "9. Do I have to have registered a trade in order to be insured in the KSK? "A business registration is for the compulsory insurance according to the KSVG as little prerequisite as it is an exclusion reason. (http://www.kuenstlersozialkasse.de/wDeutsch/kuenstler_und_publizisten/faqfuerkuenstlerundpublizisten.php)

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More detailed mediafon.net treats the aspect traders and KSK - and indeed here.

So maybe first ask the KSK in the individual case and describe your own situation?

Summary

Overview

You can see from the list of the problems that as a blogger with different sources of income quickly squats between all chairs, which concerns income tax, VAT and social insurance.

ME, the fact is that the legal situation simply lags behind light years of the actual professional reality of many people in this country and the Internet development.

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Attention: Please do not ask me any questions about this topic in the individual case. I am only allowed to inform, but not personally advised on the law service law. There are tax consultants and professional associations. Thank you!


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  1. Antonia Short

    Hello Mr. Schaar,

    what about the income taxation for sponsored products?
    If I use this for my post office, the use of a business output is similar. Since the product has been sent to me, it is also considered as an ingestion.
    Can I assume a zero gain in this case?

    Thank you,
    Best regards
    Antonia Short

  2. Alper Iseri

    Thanks for linking to my post. I've been collecting income from Google AdSense for several years now and have my complete tax declaration always done by a tax consultant. As far as I can judge that, nothing has changed significantly in the assessment of then.

    PS: It would be nice if you write meetinx instead of meetnix ;-)

    • Simone Janson

      Hello Mr. Iseri, thanks for the update and sorry for the prescriber - I have probably read too much Asterix ;-)

  3. Simone Janson

    Hello Mr. Schaar,
    Thank you very much for your explanatory remarks, which help us very much further. That explains a lot!
    Simone Janson

  4. Rüdiger Shaar

    Hello Mrs. Jansen, please allow me two brief remarks.

    VAT:
    The Flattr revenues are, in my opinion, sales taxable in Germany and also subject to VAT because the money is paid by the Flattr users and not by Flattr himself. Flattr only transfers the payments and acts as a "bank". As a rule, the users will be individuals resident in Germany or private individuals. To this extent, revenues are subject to VAT in Germany.

    In the case of advertising revenues of foreign entrepreneurs, however, the reverse charge procedure applies. This means that the VAT liability is transferred to the foreign-based entrepreneur and in this respect no sales tax is incurred in Germany.

    Künstlersozialkasse:
    As a KSK insured, it is possible to achieve not only the artistic or, in this case, journalistic income, commercial income on a limited scale harmless. However, in the case of a profit from commercial business of more than 4.800 Euro, the contribution of the Social Insurance Fund to health insurance is not applicable. A subsidy to the pension insurance scheme is paid for as long as the commercial profit share is less than EUR 33.000,00.

    The case of a journalist, who mainly received income from the rental of advertising advertisements, was both negatively influenced by the Landessozialgericht and the Sozialgericht in the lower courts and the journalist was denied access to the KSK. Meanwhile, however, the revision was allowed before the Bundessozialgericht. It remains to be seen as far as the highest decision will be. At www.medienvorsorge.de we will inform you immediately after the decision.

    Many greetings, Rüdiger Schaar

  5. Immo Wert gmbh

    Series - Making Money With Blogging: Income Tax, Sales Tax ...

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