Sind Onlyfans Creator Gewerbesteuer Pflichtig?

All other activities that are not included in § 18 para. 1 EStG or “similar activities” are commercially available if they are not part of agriculture and forestry. Free professions generally have, on the basis of special professional qualifications or creative talent, the personal, independent and professionally independent provision of services of a higher nature in the interest of the client and the general public to the content

You do not perform one of the professions listed, at best you are artistically active. If the activity is to be regarded as self-creating performance, it can be an independent activity and thus income from § 18 EStG. Whether this is the case must be decided in individual cases. However, such a self-creative performance is lacking, in particular when the content creator has to adhere to specifications. Income from § 18 EStG is therefore available only in exceptional cases.

In principle, therefore, I would classify the revenue by OF as a trade taxable person.

I am Influencer (Ministry of Finance.de)