13 Okt 2025┃DStV
Tax Assessment Notices (Steuerbescheide) - What's Changing in 2026
- Tax Assessment Notices will be provided digitally by default going forward
- The right to opt out remains intact, meaning paper versions are still available. This can be requested informally without providing any justification.
- A tax assessment is deemed officially delivered on the fourth day after being made available – independent of the notification email. At this point, the one-month appeal period begins
20 Aug 2025┃Niedersächsisches FG
Concerning value-added tax treatment of trading with non-fungible tokens (NFTs)
- Trading with NFTs (e.g. digital image files as collectibles) constitutes services, not supplies
- Sellers are considered entrepreneurs; service recipients are the NFT buyers - not the platform (such as OpenSea)
- The pseudonymization of wallet addresses does not prevent VAT liability
- Documentation requirements: If the seller does not prove the buyer is an entrepreneur, it must be assumed that the service is provided to a consumer
14 Aug 2025 ┃Finanzministerium NRW
Tax information for influencers and content creators
- The tax administration of North Rhine-Westphalia (NRW) now provides a central information page for influencers and content creators
- Overview of all tax-relevant income such as money, products, vouchers, or gifts from influencer activities
- Step-by-step explanations regarding income tax, trade tax, value-added tax, and the distinction between various types of income such as sponsorships, product placements, merchandise sales, or prize money
