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- Title
Gewerbliche Einkünfte aus Online-Pokerspielen.
- Abstract
The article deals with the tax classification of winnings from online poker games. It is stated that a taxpayer who operates online poker games in the Texas Hold'em variant can generate commercial income from it. However, the decision whether it is a hobby or a professional activity is fluid. The game of poker in the Texas Hold'em variant is considered a game of skill. It is also pointed out that participation in poker tournaments can be considered as participation in general economic transactions. The Federal Fiscal Court has determined that playing poker can be considered a professional activity if certain criteria are met. In the present case, it was found that the plaintiff played online poker professionally from October 2009 and earned his winnings through his gaming skills.
- Subjects
INCOME tax; POKER tournaments; TAX assessment; VIDEO games; PLAINTIFFS; POKER; FEDERAL courts; TAXATION; HOBBIES; HOUSEHOLDS
- Publication
FinanzRundschau, 2022, Vol 104, Issue 17, p799
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1041706