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- Title
Besteuerung von Gewinnen aus Online-Poker.
- Authors
Kanzler, H. -J.
- Abstract
The article deals with the taxation of winnings from online poker. It refers to various court proceedings in which the question of the tax treatment of poker players has been clarified. It is stated that winnings from online poker can be subject to income tax as income from a commercial operation. The distinction between private and commercial activity depends on whether the player emphasizes structurally-commercial aspects. It also discusses the different views of the Federal Fiscal Court and the Federal Court of Justice on the classification of poker as a game of chance or skill.
- Subjects
GAMES of chance; INCOME tax; POKER players; POKER; FEDERAL courts
- Publication
FinanzRundschau, 2023, Vol 105, Issue 22, p1029
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1052206