Tax evasion among influencers - tax authorities check data records
In recent weeks, there have been an increasing number of reports that numerous influencers in Germany may not be taxing their income correctly. The tax authorities have been increasingly targeting the influencer scene nationwide due to the suspicion of mass tax fraud. Tax evasion exists. The sums involved are considerable: In North Rhine-Westphalia alone, tax investigators are currently analysing a data package with around 6,000 data records on potentially untaxed income, which, according to the investigators, represents a volume of around 300 million euros relevant to criminal tax law. North Rhine-Westphalia is considered a pioneer in the detection of tax offences in the area of social media. However, other federal states such as Hamburg and Thuringia have also announced that they will take targeted action against tax offences in the social media sector. In NRW, the investigations are explicitly not focussed on smaller occasional influencers, but on people with a large reach and considerable income. It is not uncommon for individual influencers to earn tens of thousands of euros per month without even having a tax number, which suggests deliberate and systematic tax evasion. The investigations are explicitly not focussing on young people who have collected a few followers and advertised a few products. The NRW State Office for Combating Financial Crime is also targeting the major professional influencers on social networks who generate very high revenues.
Hamburg set up an expert group on the taxation of influencers back in 2022 and launched an industry audit (special audit of an entire industry) in 2024. The Hamburg tax authorities are analysing extensive data sets from social media platforms and marketing agencies in order to uncover untaxed income. The auditors' experience already shows that even a few cases can lead to high tax losses, similar to what was previously observed in NRW. The Hamburg tax authorities expect around 140 tax audits to be carried out in the influencer scene by the end of the industry audit in the first quarter of 2026. There is also an intensive exchange between the federal states: Hamburg, for example, has compiled a reference work on the taxation of influencers and made it available to the other states. Thuringia has also recently announced that it will increasingly scrutinise professional influencers with a significant reach. Here, too, the focus is primarily on advertising and product placements on platforms such as Instagram, TikTok, YouTube and Twitch.
The range of income sources for social media stars is diverse. Typical examples are
- Advertising revenue and sponsorship: Payments from companies for product placements or sponsored posts/videos (e.g. on Instagram or YouTube).
- Commissions from affiliate links and discount codes: Fees that influencers receive for followers making purchases via special links or codes (commission income).
- Platform remuneration and subscriptions: Revenue from platform monetisation programmes (e.g. YouTube advertising revenue) and subscription payments from fans on platforms such as Twitch.
- Donations and „tips“: Payments from followers, for example in the form of donations for livestreams or tips for exclusive content.
- Benefits in kind („non-cash benefits“): Free products, travel or services that influencers receive in return for reporting. Their market value must also be recognised and taxed as income.
According to the authorities, fees from commissions, advertising income and sponsored gifts in particular are often not declared properly. Many influencers are commercially active, which means that above certain turnover limits, VAT and possibly trade tax are incurred in addition to income tax.
Failure to declare income with the aim of saving tax constitutes a criminal offence of tax evasion (§ 370 Fiscal Code). Influencers who have violated their tax obligations must expect serious consequences, from back payment notices including interest on evasion to severe fines and even imprisonment in serious cases.
An important aspect of German criminal tax law is the possibility of a voluntary disclosure exempting the offence in accordance with § 371 AO. This means that a taxpayer can go unpunished if they voluntarily declare all previously undeclared income in full and on time and pay the tax subsequently. However, this door is only open as long as the offence has not yet been discovered or there is no imminent threat of discovery. In this respect, an imminent discovery blocking the voluntary disclosure could already exist if the tax authorities check the taxpayer's corresponding data record. As soon as the tax office announces an audit or initiates investigation proceedings, an effective voluntary disclosure is also too late. In view of the current involvement of the tax authorities, time is running out for the influencers concerned to sort out their tax affairs. Anyone who has forgotten income in the past should take action immediately. A voluntary disclosure can only protect against prosecution if it is submitted in full and in good time.
Our Tax consultant and Specialist lawyers for tax law will be happy to advise and support you in subsequent declaration of income with exemption from punishment.
