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- Title
Nds. FG: Kein Betriebsausgabenabzug einer Influencerin.
- Authors
Pfeiffer, Jan
- Abstract
The Lower Saxony Finance Court has ruled that an influencer cannot deduct the costs of clothing and accessories for tax purposes. The court argued that a clear distinction between private and business use is not possible and the plaintiff could not prove to what extent she used the items privately or for business purposes. The decision also applies to influencers and bloggers in general, as the clothing is not considered typical work attire. In another case, the Munich Regional Court has ordered the operator of the video platform TikTok to remove unlawfully published films and pay damages, as they did not make sufficient efforts to acquire usage rights.
- Subjects
LOWER Saxony (Germany); DAMAGES (Law); LEGAL judgments; COURT orders; CLOTHING &; dress; BLOGGERS
- Publication
Computer und Recht, 2024, Vol 40, Issue 3, pr31
- ISSN
0179-1990
- Publication type
Article
- DOI
10.9785/cr-2024-400326