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Die ertragsteuerliche und umsatzsteuerliche Behandlung von Influencern by Anonymous

Die ertragsteuerliche und umsatzsteuerliche Behandlung von Influencern

by Anonymous
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Book cover type: Paperback
  • ISBN13: 9783346469991
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 76
  • Original Price: USD 60.5
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 109 grams
  • BISAC Subject(s): Taxation

Bachelorarbeit aus dem Jahr 2021 im Fachbereich Jura - Steuerrecht, Note: 1,5, FOM Hochschule für Oekonomie und Management gemeinnützige GmbH, Hochschulstudienzentrum Hamburg, Sprache: Deutsch, Abstract: In Zeiten der Digitalisierung gewinnen die Social-Media-Plattformen täglich mehrere neue User. Immer mehr Menschen jeden Alters geben auf den Plattformen Einblicke in ihr alltägliches Leben, teilen Erfahrungen oder geben ihre persönliche Meinung zu bestimmten gegenwärtigen Themen wieder. Dadurch sind neue Berufsbilder entstanden: Blogger, Influencer, YouTuber, Let's-Player und einige weitere. Die Oberfinanzdirektion Nordrhein-Westfalen hat am siebten September 2019 bekannt gegeben, dass die Finanzverwaltungen im Internet und in sozialen Netzwerken ermitteln. Dabei werden Kenntnisse und Hinweise über steuerlich relevante Tatsachen, z.B. unbekannte Einnahmequellen oder Höhe der Einnahmen erlangt. Die Besteuerung von Influencern gerät damit immer mehr in den Fokus der Finanzverwaltungen. Für die Influencer ergeben sich mit diesem neuen Berufsbild und den vielen verschiedenartigen Einnahmequellen und -arten (z.B. Geschenke, Einnahmen in Geldeswert) zahlreiche steuerrechtliche Fragen und Risiken, die Gegenstand dieser wissenschaftlichen Arbeit sind. Diese Arbeit beleuchtet die ertrag- und umsatzsteuerlichen Besonderheiten des Berufs des Influencers und klärt damit die Frage, ob die traditionellen Vorschriften auch auf die modernen digitalen Berufe anwendbar sind. Zudem werden mögliche steuerliche Risiken aufgezeigt, die ein Influencer beachten sollte.

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