Business license for clipstore?
March 5, 2012 | 20,00 EUR | answered by Dr. Yanqiong Bolik
Hello,
my girlfriend and I would like to sell self-made video clips over the internet. These clips will be uploaded to an international provider who takes care of sales and payment processing. As the uploader, we will then receive a share of the sales revenue. The income from this is taxable: is it mandatory to register a business for this? And what kind of income do these earnings need to be taxed as?
Dear inquirer,
Thank you for your inquiry, which I will gladly answer taking into consideration your input and the rules of this platform.
Please note that my explanation is based on the scenario presented, and that adding, omitting, or changing information, or the ambiguity of the information, can change the tax result.
According to your description, you intend to generate profits sustainably by selling video clips over the internet. Your activity is therefore to be registered as a trade.
Subject to a review of your contract, in your case, it seems that your share of sales revenue will be considered business income. Taxable profits result from business income minus operating expenses incurred in operating this trade.
I hope I could help you.
If there is still uncertainty, please feel free to use the follow-up function.
Best regards,
Dr. Yanqiong Bolik
Tax advisor
Bildstöckle 6, 70567 Stuttgart
Tel: +49 (0)711 / 2132 1815
Email: info@zdbz.de
www.steuerberatung.zdbz.de
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