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- Title
Poker und Online-Poker: „All In" der Finanzgerichtsbarkeit – Zugleich eine Besprechung des Urteils des FG Münster v. 10.3.2021 – 11 K 3030/15 E, G, FR 2022, 799.
- Authors
Meisheit, Felix
- Abstract
The article reports on a judgment by the Münster Finance Court, which ruled that a mathematics student must pay taxes on his income from online poker. The Federal Finance Court is currently examining whether online poker winnings can be taxed. The court in Münster classified online poker as a predominantly skill-based game, as the player's abilities can influence the outcome of the game. However, it was criticized that the court did not make a distinction between tournaments and cash games. The court also determined that the plaintiff's activity should be classified as self-employed and that poker winnings can generally be taxed. However, occasional players can usually exempt their winnings from income tax.
- Subjects
MUNSTER (Germany : Regierungsbezirk); POKER; CARD games; LEGAL judgments; COMMUNITIES; FEDERAL courts; GAMES; MATHEMATICS students; SPORTS; FREELANCERS
- Publication
FinanzRundschau, 2022, Vol 104, Issue 17, p789
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1041703