The tax court has ruled that voluntary payments received by a blogger for his internet blog on current topics are to be classified as income from journalism (or at least a similar profession).
Initial observation:
The basis for determining whether voluntary payments for blogging as a journalistic or comparable professional activity pursuant to Section 18 para. 1 no. 1 EStG are business income depends on whether the blogger is to be regarded as a participant in general economic transactions in which his contributions, even if they are freely accessible, represent an economic consideration that is remunerated by payments from readers.
In the opinion of the tax court, the voluntary payments made by readers are considered operating income, as there is a clear link between the payment and the published content of the blog. The fact that these payments are voluntary and not legally binding is irrelevant. The tax court emphasized that a contractual commitment or explicit payment obligation between the blogger and the readers is not necessary in order to assume participation in economic transactions. Furthermore, it was established that the blogger deliberately takes measures to encourage payments from readers, for example by presenting donation opportunities and emphasizing the financial requirements of the blog. This clearly indicates an intention to make a profit.
The tax court therefore considered the changes to the income tax assessments for the years 2017 to 2019 to be lawful because the nature of the activity and the payments received meet the legal criteria for self-employment and journalistic work and are therefore taxable.
Note: An appeal has been lodged against the ruling of the tax court (BFH case reference: VIII R 18/25). In similar cases, it is therefore advisable to lodge an appeal against the tax assessment and apply for the appeal proceedings to be suspended until the BFH has reached a decision.