Influencerin produziert Social-Media-Content mit Smartphone und professionellem Mikrofon, während Like- und Emoji-Symbole eingeblendet sind – sinnbildlich für Reichweite, geldwerte Vorteile und die steuerliche Relevanz digitaler Inhalte im Fokus von Finanzamt und Steuerfahndung.

From likes to tax files: Why influencers are increasingly coming under scrutiny from tax investigators

The world of influencers is booming. With millions of followers and lucrative advertising deals, influencers have become a significant economic force. But with growing success, tax obligations and potential misconduct are also coming under the scrutiny of the authorities. Tax investigators in North Rhine-Westphalia (NRW) are currently making headlines as initial investigations into tax evasion by influencers have been launched. But what is behind this and what tax pitfalls should influencers be aware of?

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Geschäftsleute bei einer Veranstaltung - symbolisch für das Thema Quellensteuer bei Drittzahlungen im Bereich Hotels und Gastronomie

Withholding tax on third-party payments: When hotels and restaurants are liable

Whether it’s international DJs at weddings, foreign technology companies for conferences or licence fees to franchisors abroad – many hotels and restaurants are now part of international service and contract structures. What many people don’t know is that this can lead to tax risks and potential payment obligations. The reason: Section 50a of the Income Tax Act (EStG).

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Symbolbild für Arbeitsrecht: Goldene Justitia-Waage vor Gesetzesbüchern. Passend zum Beitrag über Freistellung während der Kündigungsfrist und die Anrechnung von anderweitigem Verdienst nach aktueller Rechtsprechung des Bundesarbeitsgerichts.

Exemption during the notice period and malicious failure to seek alternative employment

An employee who is released from work by their employer following termination does not, in principle, maliciously refrain from other gainful employment within the meaning of Section 615 sentence 2 of the German Civil Code (BGB) if they do not enter into a new employment relationship before the end of the notice period.

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