Profit from the sale of tickets is tax-free

Income from the resale of tickets that are in high demand is not a taxable speculative gain.

Profits from private sales transactions are subject to tax if no more than one year has passed between the acquisition and sale of the asset. However, this tax liability does not apply to the profit from the private sale of admission tickets, because this is not a private sale transaction. The Baden-Württemberg Fiscal Court does not regard the admission tickets as a normal asset, but as a so-called small bearer security and thus as a security. For securities, however, since the introduction of the final withholding tax, it has been precisely regulated which income is taxable, and the sale of admission tickets does not meet any of these criteria. The plaintiff can therefore collect the profit of more than 2,000 euros from the sale of two final tickets for the Champions League tax-free for the time being, even though the tax office has filed an appeal.