Revenue from advertising on the blog
March 1, 2010 | 15,00 EUR | answered by Michael Herrmann
I have income from non-self-employed work as an employee of over 25,000 EUR gross. Additionally, I run a blog privately where advertising is displayed. In 2009, I generated around 2,000 EUR in revenue from various advertising platforms such as Google Adsense or Zanox.
In which section of the income tax return do I have to declare this? Are there any tax-free allowances? How can I deduct expenses such as hosting costs? Do I need to prepare a profit and loss statement?
Dear inquirer,
First of all, thank you very much for your inquiry, which I would be happy to answer based on the information you provided and in the context of your initial consultation. The response is based on the description of the facts. Missing or incorrect information about the actual circumstances can affect the legal outcome.
By advertising on your blog, you generate commercial income according to § 15 of the Income Tax Act. This income should be declared in annex G. The income should be presented in an informal profit and loss statement. You start by showing your income. Then you deduct the expenses from the income. This includes all costs incurred in connection with the activity, such as hosting costs. Other costs like phone bills or office supplies are also possible. These can be claimed as a lump sum, but there is no legal right to recognition by the tax office. Receipts do not need to be submitted.
There are no special tax-free allowances. However, it is important to note that employees are allowed to earn up to €410 annually tax-free in addition to their regular employment income. Nevertheless, a profit and loss statement must still be submitted. The annex EÜR does not need to be filled out in your case.
I hope that this information has given you an initial overview of the situation and remain
Yours sincerely,
Michael Herrmann
Dipl.-Finanzwirt (FH)
Tax advisor
