Overview

• Hesse’s finance ministry says influencer auditing was identified early as a dedicated focus, in line with other German states.
• Seventy-five specially trained auditors in local tax offices now lead examinations involving creators’ business activities.
• Tax offices routinely request data from social media platforms and common advertising partners to identify taxpayers nationwide.
• Payments such as advertising fees and gifted products are generally treated as income from trade under the Income Tax Act.
• Officials highlight the sector’s low barrier to entrepreneurship and affirm equal treatment regardless of industry or fame.