Key takeaways
- If you live in Germany, you're taxed here on your worldwide income, even though the platform is based abroad.
- Income tax only applies above the basic allowance, which is 12,348 euros for 2026.
- The small-business VAT rule applies up to 25,000 euros in turnover last year and 100,000 euros this year, but it rules out input VAT deduction.
What is taxed, and which taxes can apply?
What gets taxed is your profit, meaning your income from subscriptions, pay-per-view, tips and custom content minus your business expenses. Tips and other payments you receive because of your work generally count as income. If you live in Germany, you're liable for tax on your worldwide income, so it makes no difference that the platform has no German address.
Whether income tax is due depends on your total taxable income. Up to the basic allowance, which is 12,348 euros for 2026, none is due (section 32a EStG). Since that figure moves, check it for the year you file. If you have a job and earn on the side, income without payroll tax withholding up to 410 euros of profit a year is relieved, and above that you have to file a tax return (section 46 EStG). These are the taxes you can come across:
| Tax | What to know |
|---|---|
| Income tax | On your profit, usually worked out with a simple income-surplus calculation. Rates are progressive, and the basic allowance is 12,348 euros in 2026. |
| Trade tax | Only for a trade. Sole proprietors get an allowance of 24,500 euros on trade income, and above it the municipality applies a 3.5% base rate and its own multiplier (section 11 GewStG). Part of it is credited against income tax. |
| VAT | Small-business rule (section 19 UStG): with turnover up to 25,000 euros in the previous year and up to 100,000 euros in the current year, you charge no VAT, but you also get no input VAT deduction. |
VAT is the hardest part, because the treatment of income through a platform based abroad depends on how the platform structures its services in its contracts. That's a question to take to your Steuerberater.
How do you register with the tax office?
Whether the tax office sees your activity as a trade (Gewerbe) or as freelance work is decided case by case. Many creators register a trade, but you'll want this confirmed before you start. You notify the trade office of your municipality, which is often possible online, and the municipality passes the notice on to the tax office (section 138 AO).
After that you fill in the questionnaire through ELSTER, where you estimate your turnover and profit and decide on the small-business rule. The deadline is generally one month after you start. While you wait for your tax number, you can already collect your income and invoices properly from day one. If the tax office expects profits, it can also set advance payments that you'll need to plan for.
Your fans know your stage name, while the tax office, your bank and the platform know your legal one. Our guide to sharing access safely explains how to keep those two apart.
What is reverse charge, and do platforms report your income?
An agency commission is generally a business expense if you can document it. Our commission is 25–50% of revenue after the platform fee, agreed in writing before we start. If an agency, tool or ad platform sits outside Germany, the VAT liability can move to you as the recipient of the service (reverse charge, section 13b UStG). According to the IHK Berlin this can apply to small businesses too, who then can't deduct it as input VAT. Whether it applies to a given invoice depends on the case, so ask every agency, including us, and go through it with your Steuerberater before you opt for the small-business rule.
Under certain conditions, platforms also report data on their sellers to tax authorities (EU directive DAC7, in Germany the Plattformen-Steuertransparenzgesetz, in force since 2023). Your adviser can check whether and how this applies to your platform. It changes nothing about your own duty, because you have to declare all your income yourself either way.
How do you handle reserves and undeclared income?
The simplest approach is to move a share of every payout into a separate account the day it arrives. Your Steuerberater can name the percentage and work out with you how to convert US-dollar payouts into euros. Keep your payout statements, invoices and other proof of expenses, and take out the private share of anything you also use personally.
If you haven't declared your earnings so far, back tax with interest and criminal tax proceedings are possible. A penalty-free voluntary disclosure (section 371 AO) has narrow conditions, so that question belongs with a Steuerberater or a lawyer for tax law and not in a forum. Whether you have to tell your employer about a side activity depends on your employment contract and has nothing to do with tax law.
What applies in Austria and Switzerland?
Both countries differ from Germany. In Austria the small-business VAT limit has been 55,000 euros gross per year since 2025 (usp.gv.at). Registration runs through the tax office, and questions about social insurance and trade licenses need local advice. In Switzerland self-employed people register with their AHV compensation office, and VAT liability generally begins at 100,000 francs of annual turnover (ESTV). Because income tax and social contributions are regulated differently in each country, a local adviser is the right person to ask. For your duties online, see our guide to the Impressum for creators.
Frequently asked questions
Does OnlyFans report my income to the tax office?
Platforms have to report data on their sellers under certain conditions (DAC7), and your adviser can check whether and how that applies to your platform. Either way you declare all your income yourself, so you can't rely on a report.
Do I have to charge VAT on OnlyFans income?
Not if you qualify as a small business and use that rule, which applies up to 25,000 euros last year and 100,000 euros this year. The VAT treatment of the platform income itself is something to clear with a Steuerberater.
Do I need to register a trade for OnlyFans?
Many creators do, but whether it counts as a trade or as freelance work is decided case by case. Get that confirmed before you start.
The paperwork for your tax office stays with you, but we can take chat, pricing, marketing and leak protection off your hands. You can read how we work in the German-speaking market, and if your page is already active, tell us about it. We'll get back to you within 12 hours.