Spotlight on Influencer marketing

Why the topic of "influencers and taxes" is now more relevant than ever

The tax authorities are tightening their audits in the area of influencer marketing across the whole country. With the help of platform data, industry-specific analyses and targeted investigations, both companies and creators are coming more into focus.

This is because tax and social security consequences can be triggered not only by direct cash income, but also benefits in kind such as products, trips or invitations. This applies to the recipients as well as to the advertising companies, which must fulfil their obligations to provide correct declarations and documentation.

The result: Increasing compliance requirements and tax diligence issues for companies and creators. We keep you informed about the latest developments – and offer tailored advice on your tax and legal issues upon requested.

Basics

The most important tax aspects in influencer marketing

In influencer marketing, creativity and tax law meet directly. There are clear rules for both businesses and creators to handle respective services correctly. The following key aspects show which tax issues are in focus – and where there is a need for action.

Enterprise

Evaluation cooperations correctly

Whether it's a fee, product sponsorship or event invitation – the benefits can trigger different tax consequences. Companies must ensure the correct treatment.

Enterprise

Correct assessment of benefit in kinds

Products, events, or trips may be taxable for recipients. Companies may need to apply Section 37b flat-rate taxation, and expenses may be non-deductible for income tax purposes.

Enterprise

Documentation and reporting obligations

From invoices to the artists’ social security fund: When working with influencers, ensure proper invoicing and reporting to avoid back payments after audits.

Creator

Taxes & Levies

Income from cooperations, affiliate links or platforms is usually subject to tax – regardless of the amount.

Creator

Barter Deals & In-Kind Benefits

Free products, travel, or services count as income. Tax may be based on company costs or market value, e.g., for VAT.

Creator

International cooperations

Special rules often apply in regard to advertising services for foreign contractual partners: From a VAT perspective, the reverse-charge mechanism must be taken into account.

Tax obligations in the Influencer-Marketing
For companies

Tax obligations in the Influencer-Marketing

From contracts to benefits in kind and reporting: Learn how to structure cooperations tax-compliantly and avoid risks.

Keep taxes in focus
For Creators

Keep taxes in focus

Fees, sponsorships or barter: Find guidance on tax assessment, documentation, reporting, and effective planning of payment obligations.

Keeping an eye on the artists' social security fund
Legal Contributions

Keeping an eye on the artists' social security fund

Whether creator or company: The KSK regulates compulsory insurance and contributions - in case of violations fines of up to €50,000 may apply.

    We advise, you benefit!

    Sandra Guyot
    Sandra Guyot
    Senior Manager
    Munich
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    Katharina Lehner
    Katharina Lehner
    Senior Manager
    Munich
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    Franziska Angela Urban
    Franziska Angela Urban
    Manager
    Berlin
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    Marc Schwarzer
    Marc Schwarzer
    Counsel
    Munich
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    Hannes Zug
    Hannes Zug
    Partner
    Hamburg
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        Your guide

        Tax obligations and opportunities for companies in influencer marketing

        Image

        Influencer campaigns have since long become integral part of modern brand communication – and thus also a tax-relevant business area.

        For companies, this means that everyone has to work hand in hand from marketing to legal and finance to tax and HR. From the correct drafting of contracts to the evaluation of services to the strategic use of tax leeway – this is what decides whether a cooperation runs smoothly or turns into a challenge.

        The foundation for a smooth cooperation with influencers is already laid in the contract.

        Clarify which services are part of the contract, how they will be evaluated and assessed, whether further benefits should be granted in addition to the contractually agreed services without explicit regulation and whether the company can take over the lump-sum taxation according to § 37b EStG.

        Record the result – a clear regulation prevents later discussions with the tax office and the recipient knows what he has to pay tax on himself or what the company taxes for him.

        Products, trips or event invitations are often taxable benefits in kind – even if no money flows.

        As a rule, the fair market value is decisive for wage tax, while the cost of sales of the company must be taken into account for VAT. Document the evaluation in a comprehensible way and keep evidence such as price lists or invoices.

        Special VAT rules apply to influencer services, especially in the case of cross-border cooperations.

        Check whether the reverse charge procedure applies or whether German VAT must be shown. Be careful with barter-like transactions: In this case, VAT liability may arise despite the lack of monetary payment.

        In addition, make sure that the invoice is properly issued in order not to jeopardize the input tax deduction and to avoid unnecessary cash flow disadvantages.

        Through DAC7 and other regulations, tax offices are increasingly receiving data directly from platforms. Align your internal processes so that reports and tax returns are consistent.

        Maintain a central overview of all influencer collaborations – including invoices, service descriptions and tax receipts – in order to be able to react quickly in the event of a tax audit.

        For Creators, Streamers & Content Producers

        Appear professional – even in front of the tax office

        Whether full-time or part-time, those who earn money with content are increasingly coming into the focus of the authorities.

        In addition to creative skills, a structured approach to the financial side of work is therefore also important. Clear processes, traceable records and knowledge of relevant regulations help to manage one's own brand not only successfully, but also in a legally compliant manner.

        International Cooperation Taxing correctly
        FOCUS CREATOR

        International Cooperation Taxing correctly

        1.
        What you need to know
        In the case of foreign assignments, special rules apply to: VAT and income tax.
        2.
        Core rule
        B2B usually via reverse charge, in addition, in the Foreign withholding taxes of 10-30% apply.
        3.
        Common mistake
        No VAT ID number check or missing certificate of Residence -> risk of double burden.
        4.
        Practical tip
        Always clarify the client's country and place of performance, Checking contracts for tax purposes and providing the necessary evidence in good time.
        Observe the small business regulation
        Fokus Creator

        Observe the small business regulation

        1.
        What you need to know
        New limits [€25,000 previous year / €100,000 current year) open up opportunities, but require precise Revenue planning.
        2.
        Core rule
        Do not show sales tax if limits are must be adhered to.
        3.
        Common mistake
        Exceeding the limit > subsequent taxation.
        4.
        Practical tip
        Record sales on an ongoing basis, not just at the end of the year examine.
        These types of income must be taxed
        Focus Creator

        These types of income must be taxed

        1.
        What you need to know
        Not only monetary income is relevant - also products, Travel and services count.
        2.
        Core rule
        Any form of consideration is subject to taxation.
        3.
        Common mistake
        Do not declare affiliate or platform earnings.
        4.
        Practical tip
        Record revenue types separately in order to correct tax type.
        Barter Deals Correct handling
        Fokus creator

        Barter Deals Correct handling

        1.
        What you need to know
        Barter transactions without a flow of money can also be be taxable.
        2.
        Core rule
        The power is controllable. Advertising performance determines according to the value of the consideration received.
        3.
        Common mistake
        Value not documented or underestimated.
        4.
        Practical tip
        Enclose the contract + proof of value (e.g. RRP).
        Documentation obligations
        Fokus Creator

        Documentation obligations

        1.
        What you need to know
        Complete documentation protects during audits and saves time.
        2.
        Core rule
        Income and expenditure prompt and traceable capture.
        3.
        Common mistake
        Do not keep receipts for benefits in kind.
        4.
        Practical tip
        Digital filing with date, client and value.
          We accompany you

          Safely through the tax jungle

          Being well informed is the first step – making the right tax decisions is the next.

          Whether you want to structure your revenues, evaluate barter deals correctly or handle international cooperations securely: We support you with clear answers and practical advice.

          Legal & Social Security Contributions

          The artists' social security fund affects companies and creators alike

          In addition to tax issues, social security contributions are also a decisive factor in influencer marketing. The Artists' Social Insurance Fund (KSK) plays a special role in this.

          It ensures that self-employed artists and publicists are included in the statutory social security system – and according to the current interpretation, this also includes influencers.

          This has consequences for both sides: Creators must check whether they themselves are subject to compulsory insurance, while companies may be obliged to pay levies and report to the KSK.

          Image
          • Obligation to pay: Anyone who pays more than €700 per year (from 2026: €1,000) to self-employed artists or publicists must pay contributions to the artists' social security fund (§ 24 KSVG). Influencers are also considered artists in the opinion of the KSK.

          • Regardless of status: The obligation exists even if the commissioned creators themselves are not insured in the KSK. Companies of all sizes are affected - from small businesses to corporations.

          • Reporting obligation: Companies must register independently with the KSK and report the fees paid by 31 March of the following year.

          • Obligation to record: All fees must be fully documented; the KSK can demand information.

          • Consequences of violations: Fines of up to €50,000 possible.
          • Compulsory insurance: Despite being self-employed, there may be an obligation to pay contributions to pension, health and long-term care insurance through the KSK.

          • No own insurance: The KSK is only a collection point. The choice of health insurance provider remains free; a change to private health insurance may be possible under certain circumstances.

          • Marginal income threshold: Compulsory insurance only from an annual gross income of €3,900 from artistic activity.

          • Contributions: Amount depends on income, contribution rates and personal factors (e.g. children).

          Frequently asked questions about taxes in influencer marketing

          Everything that is received in return for a service is taxable – whether money, products, travel or services. As a rule, the market value at the time of the inflow is decisive.

          Companies can tax certain non-cash benefits at a flat rate of 30%. This right of choice, which can be exercised once a calendar year for the group of non-employees, binds the companies for all benefits in kind to non-employees that fall within the scope of the flat-rate provision.

          The application must therefore be documented and the creator must be informed about this. It should be noted, however, that not all benefits from the company can be taxed at a flat rate.

          Contracts, invoices, proof of value for benefits in kind, payment receipts and documentation of cooperations (e.g. e-mails, screenshots). Archive all receipts for at least 10 years.

          Performance and consideration must usually be assessed at the market value. VAT may be payable despite the lack of monetary payment. The documentation includes: contract with service description, proof of market value (e.g. RRP, offer price) and evidence of the service provided (screenshots, links, postings).

          Document all income and expenditure seamlessly, store receipts in a structured way and record tax valuations in a comprehensible way. In the case of complex issues, seek tax advice at an early stage.

          Yes. Anyone who is tax resident in Germany must pay tax on income earned worldwide here – including income from abroad.

          A residence in Dubai, Cyprus or Malta does not change this, as long as the centre of life, family or economic ties exist in Germany or orders are carried out for German customers.

          In addition, when moving to a low-tax country such as Dubai, an extended limited tax liability under the Foreign Tax Act can apply, which lasts up to ten years.

          Yes, as long as the turnover limits (€25,000 in the previous year / €100,000 in the current year) are met. In this case, no VAT will be charged, but input tax deduction is excluded.

          Since 2024, platform operators have been required to report certain income of their users – including influencers and creators – to the Federal Central Tax Office.

          For companies, this means that payments to creators can already be made by the authorities, which makes clean contract drafting and correct billing even more important.

          For creators, reported amounts must match their own records to avoid inquiries or audits.