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Tips for bloggers from experts
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.
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.
According to the expert, their revenues, even if they are surrendered from abroad, are still subject to VAT in Germany, with 7%.
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
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
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.
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.
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)
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?
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.
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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