Overview

• Hesse’s finance ministry says 75 Betriebsprüferinnen und -prüfer have received specialized training to lead influencer audits across the state’s tax offices.
• Payments typical in creator work — including advertising deals, sponsorships, and gifted products — are generally classified as income from a trade under the income tax law.
• The ministry underscores the low barrier to becoming an entrepreneur in this sector, noting that creators often need only an email address rather than premises or formal qualifications.
• Tax authorities regularly seek taxpayer data from social‑media platforms and common advertising partners for cases across Germany.
• The Hessian tax administration has established influencers as a distinct audit field, aligning its approach with other states and applying the principle of equal treatment regardless of industry or fame.