WSB News August 21, 2025

Technical article

Art is art. WSB asks: Everything else is other?

A tattoo designer is a creator - or is he? A tattoo designer also had to put up with this question. His dispute with the tax office finally ended at the Düsseldorf tax court - with a judgment that gets under your skin.

A tattoo artist claimed to his tax office that he was self-employed and therefore did not have to pay trade tax. However, the tax officials classified him as a tradesman.

In her opinion, tattooing was first and foremost a craft. The reasoning may have given the tattoo designer several stitches:

⚡️ Tattoos are mere commercial art.
⚡️ Tattooing does not achieve a creative level of design.
⚡️ The personal design of the motif is merely preparatory work.
⚡️ Tattoo artists only realize the image ideas of their customers.

The financial judges in Düsseldorf had more ink in their blood and granted the tattoo artist his freelancer status. Their reasoning:

✔️ Tattoos are not utilitarian art, but art without a purpose.
✔️ Tattooing goes beyond the mere technical process.
✔️ The focus is on the creative activity, not the craft.
✔️ It is not just customer wishes that are transferred to the skin.
✔️ There is a self-creative activity that reaches a sufficient level of design.

👉 Whether art, crafts or services - together we will find the best solution for your tax issues.
Please contact us: www.wsb-berater.de/kontakt

#Freelancer #Businessman #TattooArt #ArtAndTax #TaxAdvisor #WSB

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Nadja Neubig, Human Resources & Corporate Communications
WSB Wolf Beckerbauer Hummel & Partner Steuerberatungsgesellschaft mbB

Max-Jarecki-Str. 21 | 69115 Heidelberg
Phone: +49 6221 40509-10 | Fax: +49 6221 40509-30

Email: n.neubig@wsb-berater.de


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