If you live in Germany and earn money on OnlyFans, Fansly or MYM, German tax law applies to that income. The system has its own vocabulary (Gewerbe, Finanzamt, Kleinunternehmer, Umsatzsteuer, Gewerbesteuer) and several different offices, which is why many creators put it off. Doing that is the expensive option.

This is general information, not tax advice. We are a marketing agency, not tax advisers, and this is our reading of the official texts on 28 October 2026. Whether your activity counts as a trade or a freelance profession, and how your numbers must be reported, is decided case by case. Before your first return, talk to a Steuerberater (tax adviser).

If you have not started yet, one honest note: published content can never be fully removed, your legal name can be linked to your account, and income varies a lot. Our guide to starting OnlyFans covers those risks. Tax is the part you can prepare, so prepare it from the first payout.

The first step: tell the authorities

Two German rules matter at the start:

  • Business registration (Gewerbeanzeige): Anyone who starts an independent trade (Gewerbe) must notify the responsible authority at the same time (§ 14 Gewerbeordnung).
  • Notifying the Finanzamt: Anyone who opens a trade, or starts a freelance profession (freiberufliche Tätigkeit), must notify the tax authority (§ 138 Abgabenordnung). In practice this is done online with the tax office's questionnaire for tax registration (Fragebogen zur steuerlichen Erfassung) in ELSTER.

Whether your creator work is a Gewerbe or a freelance profession is not something you or the platform decide: the Finanzamt classifies it based on what you describe. Many creators register a Gewerbe, but ask a Steuerberater first, because the answer changes which offices and which taxes are involved. Describe your activity truthfully and neutrally (for example "creation and sale of digital content").

Income Tax (Einkommensteuer)

Your profit is added to your other income, for example a salary, and taxed under the progressive Income Tax tariff in § 32a Einkommensteuergesetz. For 2026 the law sets:

  • Up to €12,348: no tax (the Grundfreibetrag, the basic tax-free allowance)
  • Above that: the rate rises step by step, in a continuous curve
  • From €69,879 of taxable income: a marginal rate of 42%
  • From €277,826: a marginal rate of 45%

Married couples assessed together use the splitting method. These numbers apply to your whole taxable income, not only to what you earn as a creator.

You file an annual Income Tax return (Einkommensteuererklärung) electronically. The general deadline for a calendar year is seven months after it ends, so 31 July of the following year (§ 149 Abgabenordnung). If a tax adviser prepares the return, the rules allow more time.

Your profit, not your revenue

For a small business without bookkeeping duties, profit is usually calculated as business income minus business expenses (§ 4 Abs. 3 Einkommensteuergesetz), reported in an Einnahmen-Überschuss-Rechnung (EÜR). Keep every invoice and receipt, record platform payouts by date, and keep business and private bank accounts apart. A separate account makes your numbers far easier to prove.

Which costs count as business expenses depends on the facts. A tax adviser can tell you what applies to equipment, software, travel and the share you pay to an agency. Do not deduct anything you cannot document.

VAT (Umsatzsteuer) and the Kleinunternehmer rule

Sales tax is the part most creators have heard about and fewest understand. Under § 19 Umsatzsteuergesetz, the small business rule (Kleinunternehmerregelung) means your sales are VAT-free if:

  • your total turnover in the previous calendar year did not exceed €25,000, and
  • your turnover in the current calendar year does not exceed €100,000.

Turnover is counted by money actually received. If you are a Kleinunternehmer, you do not charge VAT on your own services. You can also waive the rule and opt for normal VAT; that decision is binding for at least five calendar years, so make it with advice, not on impulse.

The rule has limits. VAT treatment of platform income can depend on where your fans are, on how the platform bills, and on your personal situation, so confirm it with your adviser instead of assuming.

Trade tax (Gewerbesteuer)

If your activity is a trade, trade tax can apply on top. For individuals, the first €24,500 of the trade profit is tax-free (§ 11 Gewerbesteuergesetz), and the base rate is 3.5% of the amount above it, multiplied by your municipality's local rate. If you are well below €24,500 of profit, you usually owe no trade tax, but the registration and the return still exist.

Health insurance and pensions

Starting as self-employed can change your insurance and pension position. These rules are separate from tax law and depend on whether you do this next to a job. Ask your health insurer and a Steuerberater before you rely on your old arrangement. Our day job guide covers contracts and side work with an employer, which matters in Germany too.

Set money aside from the first payout

Nobody withholds tax from your payouts. Move a share of every payout into a separate account the moment it arrives. The right amount depends on your profit, your other income, your insurance and whether you pay VAT. Your adviser can name a percentage for your case. Any reserve is better than none.

Questions we get a lot

Do I have to register a business if I only earn a little?

The obligation to notify depends on what you do, not on how much you earn. Ask a Steuerberater or your local authority before you start, and keep records from day one.

Can I keep my real name off the platform?

Yes. Many creators work under a stage name and keep their legal identity private. The Finanzamt still needs your real details, and so does the platform for identity checks. Keep the two sides separate in public.

What if I have already earned money without registering?

See a Steuerberater now. A voluntary correction is a normal process and almost always cheaper than being found later. The amount owed only grows.

Does a management agency change my taxes?

It can. How the money reaches you and what your contract says affects what counts as your revenue. Have an adviser read the contract.

Where Pony fits

Pony Agency manages OnlyFans, Fansly and MYM for adult creators, with a personal manager, fan messaging, content and pricing strategy, posting-time analysis, promotion and privacy support including DMCA takedowns. That leaves you time for the business side, including your records and your adviser.

For full management, the split is 60% to Pony Agency and 40% to the creator, calculated on net revenue after platform fees and any chargebacks or reversals. The agreement is non-exclusive and either side can end it with 30 days' notice. Your content stays yours, and accounts you already have stay yours.

If you want help building a creator business you can run properly, apply for a fit review. An application starts a conversation, and you decide whether it goes further.

Sources

Accessed 2026-10-28.

Cover photo: Avij, via Wikimedia Commons, public domain. Cropped.