Tax & Legal

Categories: All (3 found)

1. 30.06.2023

   Gains from online poker may be subject to income tax

   In a most recent decision, the Supreme Tax Court held that winnings from online poker games can be subject to income tax. If a poker player plays regularly and successfully in poker tournaments, the gains are qualified as income from a trade or business.

   Categories: Supreme Tax Court cases

   Keywords: online game
2. 21.10.2022

   Supreme Tax Court confirms different VAT treatment of online ...

   In a resolution regarding the request for suspension of payment the Supreme Tax Court endorsed the different VAT treatment of terrestrial (physical) gambling versus VAT exempt online gambling. Furthermore, the court held that this unequal treatment is not contrary to the EU principles of fiscal neutrality.

   Categories: Supreme Tax Court cases

   Keywords: VAT Exemption, online game
3. 21.07.2021

   "Rental" of virtual land during online game subject to VAT?

   Transactions made in exchange for redeemable play money as part of an online game in virtual space are subject to VAT. This was decided by the Cologne Fiscal Court in August 2019. The final decision of the Supreme Tax Court is expected soon due to the fact that the case has now been pending since January 2020.

   Categories: Tax Court

   Keywords: virtual game, virtual land, online game, ...