Internet erotica
April 24, 2014 | 25,00 EUR | answered by Dr. Yanqiong Bolik
Hello,
I actually have several questions. A brief overview of the situation: I am a student and live in a rented apartment. I have a part-time job where I earn 250 euros per month.
I recently developed a "hobby" or, rather, an erotic inclination that involves money. I have an online slave who regularly sends me money. It's not really a profession, but more of a fun activity for both of us. So far, no large amounts have been involved. Only at Easter, for the first time (if you include the salary from my part-time job), the sum of 450 euros was exceeded, and now I'm starting to think about it.
1. In order to avoid gift tax, which will definitely apply if we continue this for a few more years, I was thinking of declaring the money as income. But what category does this fall under? Small business? Self-employed?
2. Who needs to be informed or will be informed about this? It's a certain inclination, and I really don't want to talk to either my landlord or my employer about it. The other residents in the building are not affected, but if I register a business, do I need documents from the landlord? Can I simply declare it as "internet services" without mentioning the erotic aspect?
Since the topic is a bit sensitive, I naturally hope for anonymous advice.
Best regards, L.M.
Dear questioner,
Thank you for your inquiry, which I will gladly answer taking into account your efforts and the rules of this platform.
Please note that my explanation is based on the facts presented, and that adding, omitting, changing information, or the ambiguity of the information can alter the tax result. Please be aware that this cannot replace individual comprehensive advice.
1. In order to avoid gift tax, which will certainly apply if we continue this for a few more years, I had considered declaring the money as income. But under what category does it fall? Small business? Self-employed?
If you engage in internet erotic services for a certain period and for the purpose of profit, then you are conducting a commercial activity. If the total annual turnover remains below 17,500 EUR, you can generally opt for the small business regulation according to § 19 UStG.
2. Who needs to be informed about this? I have a certain inclination, I actually don't want to talk to either my landlord or my employer about it. The other residents in the building are not affected, but if I register a business, do I need documentation from the landlord? Can I simply declare it as "internet services" without the erotic aspect?
Your local tax office and the municipal regulatory office where you operate the business must be informed about the business operation. Generally, information about your business must be truthful. The taxation procedures for erotic/sexual services are not uniform. The states have legislative competence in this regard. Based on your description, it is not clear why your employer should be informed of this activity. The landlord could be informed, as many cities impose an amusement tax. If your rented apartment is considered the location of the service by the authorities, your landlord may be liable for the amusement tax.
I hope I could assist you.
If there are still uncertainties, please feel free to use the follow-up function.
Best regards,
Dr. Yanqiong Bolik
Tax consultant
Bildstöckle 6, 70567 Stuttgart
Tel: +49 (0)711 / 2132 1815
Email: steuer@zdbz.de
www.steuerberatung.dr-bolik.de
