Dieser Artikel ist auf Deutsch verfügbar.
​
1. What is lump-sum taxation?

Influencers are not always paid with money. Brands often send free products to influencers in the expectation that they will be portrayed positively. Income does not necessarily have to consist of money, even such gifts are income that usually has to be taxed.

The flat-rate tax according to § 37b EStG is paid to the tax office and may then be booked as a business expense. The donor - i.e. the brand - pays the flat-rate tax and thus exempts the recipient - the influencer - from taxation.

The lump-sum tax is calculated according to the amount of the expenses (value of the goods) including VAT (§ 37b para. 1 sentence 2 EStG).

The lump-sum taxation is excluded if the expenses per recipient and year or per benefit exceed the amount of EUR 10,000 (section 37b, paragraph 1, sentence 3 EStG).

It is advisable to provide the influencer with a receipt for the lump-sum taxation of the free products.

If the value of the product is less than EUR 10, the product is considered a promotional item and there is no taxation.

Likewise, if the product is returned to the brand after the test, no taxation is due.

The flat-rate tax is a very complex issue, which is why this should be clarified individually with your own tax advisor.

This text has been carefully compiled to the best of our knowledge and belief. No claim is made as to the completeness or exclusivity of the contents. The information provided does not replace individual legal and tax advice. It is non-binding and not the subject of a consultancy contract. No guarantee is given that the information presented here will be followed in the event of a dispute.