How to tax OnlyFans earnings in Germany: The complete tax guide for creators

You earn money on OnlyFans regularly or plan to grow your creator business? Then you cannot avoid one topic: taxes. This guide explains how to tax your OnlyFans earnings correctly in Germany, which obligations you have, which thresholds apply in 2026, what you can deduct and how to avoid common mistakes.

In short: OnlyFans earnings are taxable in Germany and must be declared in your tax return from the first euro. Most creators register a business and calculate their profit with a simple cash-basis statement (EÜR). In 2026, income tax applies once your taxable income exceeds the basic tax-free allowance of €12,348, and trade tax only applies to profits above €24,500. VAT works differently than many expect, because OnlyFans is treated as the supplier to fans.

As of October 2026

Note: This article is a general overview and does not replace professional tax advice. Have your individual situation reviewed by a tax advisor.

Why you have to pay taxes as an OnlyFans creator in Germany

If you earn money with OnlyFans and live in Germany, that income is taxable. Earnings from online platforms must be declared to the tax office, whether OnlyFans is your main job or a side business. The OnlyFans Terms of Service also make clear that creators are responsible for their own taxes.

Taxable income includes everything you receive through the platform: subscriptions, pay-per-view messages, tips, custom content and referral earnings. Benefits in kind can also be relevant. Ignoring taxes can lead to large back payments and, in the worst case, criminal proceedings for tax evasion.

Business or freelancer? Your tax classification on OnlyFans

Sole proprietor: the most common choice for OnlyFans creators

Most OnlyFans creators work as sole proprietors. This form is easy to set up, needs little starting capital and lets you calculate your profit with a simple income and expenditure statement (Einnahmen-Überschuss-Rechnung, EÜR). Even if you work alone, you count as an entrepreneur for tax purposes.

Freelancer on OnlyFans: possible or an exception?

In individual cases a freelance classification may be possible, for example if your content has a clearly artistic character or you perform as a musician or actress. The definition is narrow, and the tax office decides case by case.

When you need to register a business for OnlyFans

As soon as you earn income on an ongoing basis with the intention of making a profit and are not recognised as a freelancer, you must register a business (Gewerbe). You do this at your local trade office, and it costs between €20 and €60 depending on the city.

Small business scheme or regular VAT: what suits you?

Since 1 January 2025, the new small business scheme under § 19 UStG applies: you qualify if your turnover did not exceed €25,000 in the previous year and does not exceed €100,000 in the current year. If you go above €100,000 during the current year, the scheme ends immediately. In your first year of business, turnover must not exceed €25,000. As a small business you do not charge VAT and cannot reclaim input VAT. If you plan larger investments or grow quickly, regular taxation may be the better choice. How your OnlyFans turnover affects these thresholds is best clarified with your tax advisor, because platform sales play a special role for VAT (see below).

Decision table: does the small business scheme apply to you?

Special case OnlyFans: What counts is your total turnover under § 19 (2) UStG, meaning your sales that are taxable in Germany. Whether your platform sales are included depends on how they are treated for VAT (see the VAT section). Have this checked by your tax advisor before relying on the thresholds. You can opt out of the scheme voluntarily, but you are then bound for at least five calendar years.

Registering with the tax office: how to start correctly

Registering for tax is the first official step as a self-employed OnlyFans creator. It is a legal obligation and also signals professionalism to partners and agencies.

Filling out the tax registration questionnaire

After registering your business, you will usually hear from your tax office within a few days. The tax registration questionnaire (Fragebogen zur steuerlichen Erfassung) is a key document that you should fill out carefully. It asks for your bank details, your estimated annual turnover and your activity. Describe your activity as precisely as possible, for example as “digital content creator on platforms such as OnlyFans”, so the tax office can classify you correctly.

OnlyFans business registration explained

You register your business with the trade or regulatory office of your town, often online. Have these documents ready:

• Valid ID card or passport
• If needed, proof of residence (after a move)
• Business registration form (often available as a PDF on your office’s website)

Costs depend on your municipality and are usually between about €20 and €60. After registration you receive written confirmation, which you will need for a business bank account, for example. A step-by-step guide is available in our article on registering a business for OnlyFans in Germany.

What happens after the tax office responds?

The tax office reviews your questionnaire and issues a tax number (Steuernummer), which you must use for all tax matters from then on. It may also set income tax prepayments, especially if you expect high earnings. These are based on your estimated profit and are due quarterly.

You will also be told whether you are liable for VAT or covered by the small business scheme. This affects your invoicing and possible tax refunds.

The taxes you need to know as an OnlyFans creator

If you earn serious money with OnlyFans, you will deal with several types of tax. Whether you are just starting or already making four or five figures a month, your tax responsibility grows with your success.

Overview of taxes (as of 2026)

Sources: Federal Ministry of Finance, § 19 UStG, §§ 11 and 16 GewStG, accessed October 2026.

Income tax: how your OnlyFans profit is taxed

Income tax is the most important item. Your taxable profit is your business income minus your deductible expenses, for example equipment, marketing, studio rent or agency fees.

Income tax is progressive: the higher your taxable income, the higher your rate. According to the Federal Ministry of Finance, the basic tax-free allowance for 2026 is €12,348. Up to this amount, no income tax is due. What matters is your total taxable income, including salary from a main job or other income.

Example: If you earn €35,000 a year on OnlyFans and have €8,000 in business expenses, your profit is €27,000. Without other income, this amount is above the basic allowance even after further deductions such as special expenses, so income tax is due. The exact amount depends on your total taxable income and can be calculated with the Federal Ministry of Finance’s tax calculator or your tax software.

VAT: when you have to charge it and when you do not

VAT is often misunderstood. In 2023, the Court of Justice of the European Union confirmed in case C-695/20 (Fenix International) that a platform like OnlyFans can, under certain conditions, be treated as if it supplies the service to fans itself. OnlyFans therefore charges VAT to fans on top. For you as a creator, the prevailing view is that you supply your service to Fenix International Limited, a company based in the United Kingdom. Such a service is generally not taxable in Germany, so you do not charge German VAT on it. Whether and how you still need to report these sales in VAT returns is something to clarify with your tax advisor.

You have to charge and pay VAT yourself if:

• you are not covered by the small business scheme (turnover above €25,000 in the previous year or above €100,000 in the current year), and
• you provide services outside the platform to private individuals in Germany, for example custom content paid directly, merchandise or shoots, or
• you provide advertising or partnership services to companies in Germany.

Trade tax: when it becomes relevant

Trade tax only affects you as a sole proprietor once your profit exceeds the annual allowance of €24,500. Your trade income is rounded down to the nearest €100, reduced by the allowance and multiplied by the base rate of 3.5%. The result, the tax base amount (Steuermessbetrag), is then multiplied by your municipality’s multiplier (Hebesatz). In 2026 the multiplier is at least 200%, and from the 2027 assessment period at least 280% (§ 16 GewStG). In many cities it is 400% or more.

Calculation scheme: trade tax with an example

Simplified example without additions and deductions. The credit is limited to the income tax attributable to your business income.

Form “Anlage G”: how to report your income in the tax return

As an OnlyFans creator with business income, you report your earnings in Anlage G of your income tax return. This is based on either:

• the income and expenditure statement (EÜR), for small businesses and everyone without a bookkeeping obligation, or
• full balance sheet accounting, if you choose it voluntarily or are required to keep books.

You usually file via the ELSTER online portal or with tax software such as WISO Steuer, Taxfix or Smartsteuer. These tools guide you through the return step by step.

What can you deduct? Business expenses for OnlyFans creators

Business expenses reduce your taxable profit. The costs must be business related, meaning connected to your content production, marketing or use of the platform. The key distinction is between purely business expenses and mixed-use expenses.

Purely business expenses

These costs arise only because of your creator business and are generally deductible:

• Camera and lighting equipment: camera, lenses, ring light, tripod, microphone, plus repairs and spare parts, if you use them only for production.
• Software and payment providers: photo and video editing, cloud storage for production files, fees from payment providers such as Paxum or Cosmo Payment.
• Advertising, agency and advice: advertising costs, your management agency’s fee, tax and legal advice for your business.
• Studio and location rent: rent for spaces you use only for shoots.
• Props for production: decor or furniture you use only on set.

Mixed-use expenses: case by case only

For these costs, private life also plays a role. Whether and how much you can deduct depends on the individual case. Have them checked by your tax advisor before claiming them.

Note: This overview does not replace an individual review. Keep a receipt and a short note on the business purpose for every expense.

Documenting OnlyFans income and expenses correctly

As a self-employed creator, you are legally required to record your income and expenses completely and traceably. Setting this up properly from the start saves stress at tax time and reduces the risk of expensive back payments after an audit.

Recording income: do you need invoices?

Because OnlyFans handles payments, you do not issue invoices to fans for platform income. Your OnlyFans statements and bank statements serve as proof. You should still:

• record every incoming payment (date, amount, reference, source),
• download your OnlyFans statements regularly,
• and add them to your bookkeeping.

Important: If you earn money outside OnlyFans, for example through custom content paid directly, partnerships or advertising, you must issue proper invoices. This applies especially if your customer is a company or based abroad. Since 2025, new e-invoicing rules between businesses are also being introduced step by step in Germany.

Example of when you need to issue an invoice:

A fan orders a custom video via Instagram and pays by direct bank transfer. In this case, you should issue a proper invoice and keep proof of payment.

Checklist: registration and invoices

Registration

• Register your business with your local trade office, often possible online
• Submit the tax registration questionnaire via ELSTER
• Decide in the questionnaire whether you use the small business scheme
• Note your tax number and plan for any prepayments
• Set up a separate account for income and expenses

Invoices for services outside the platform

• Name and address of you and your customer
• Tax number or VAT identification number
• Invoice date and sequential invoice number
• Type and scope of the service and date of supply
• Amount, tax rate and VAT, or as a small business a note on the VAT exemption under § 19 UStG

Records

• Download your OnlyFans statements regularly
• Store bank statements and expense receipts digitally
• Keep everything for ten years

Record keeping: what the tax office expects

In Germany, all tax-relevant documents must be kept for ten years. This includes:

• income overviews (including digital ones),
• invoices (incoming and outgoing),
• bank statements,
• email correspondence with customers or agencies,
• digital records such as screenshots, PDFs and receipts from apps.

To make your figures traceable in an audit, add a short note to every booking, for example “ring light for studio”, “location rent for shoot in Berlin” or “tip via OnlyFans livestream”.

Our tip:
Back up your receipts to the cloud every month and store sensitive data encrypted. That way you can provide information quickly, even if a device is lost.

Common mistakes when paying tax on OnlyFans income

As a self-employed creator you also carry business responsibility, and that includes paying tax correctly. Many creators make mistakes without realising it, and some of them can be expensive or even lead to criminal proceedings.

Avoid tax evasion through ignorance

One of the most common mistakes is assuming that OnlyFans income goes unnoticed because the platform is based abroad or payouts run through foreign payment providers. That is risky. Under the EU directive DAC7, implemented in Germany by the Platform Tax Transparency Act (PStTG), operators of digital platforms have had to report certain seller income to the tax authorities since the 2023 reporting period. Banks and payment providers also cooperate with the authorities.

Keep in mind:

• OnlyFans income must be declared in your tax return from the first euro.
• Side income also belongs in your tax return in full.
• If you do not declare it, you risk back payments with interest, fines or criminal proceedings.

Build reserves so the tax bill does not surprise you

Many creators treat high monthly earnings as money they can spend freely and forget that a large share is owed in tax. Especially in the first year, when you are not yet making prepayments, your first tax return can lead to a large back payment.

Recommended reserve:

• Put aside 30% to 35% of your monthly profit for taxes to be safe.
• With high turnover and expected trade tax, up to 40%.

Example:
With a monthly profit of €5,000, you should set aside at least €1,500 in a separate reserve account, ideally a sub-account you do not use day to day.

Tax advisor or not? When to get help

The more successful you become on OnlyFans, the more complex your tax obligations get. If you earn four figures a month, use several payment providers or run a registered business alongside, professional support becomes necessary sooner or later. A specialised tax advisor helps you organise your finances, avoid mistakes and claim the expenses you are entitled to.

A tax advisor is especially useful if:

• you earn high income regularly and want to reduce your tax legally,
• you want to switch from the small business scheme to regular taxation,
• you offer coaching, affiliate links or merchandise in addition to content,
• you receive income from abroad and need help with the correct tax treatment,
• you want to focus on your business instead of spending hours on ELSTER and receipts.

A tax advisor handles bookkeeping and tax returns and also reviews your reserves, the right legal form and possible back payments. This helps you use legal options and avoid costly mistakes.

Our tip:
Choose a tax advisor with experience in digital business models and platforms such as OnlyFans, Patreon or Twitch, ideally one who already works with influencers or online entrepreneurs.

Alternative or addition: professional OnlyFans management

Tax questions belong with a tax advisor. An OnlyFans management agency like FEM Management does not give tax advice, but it can take work off your hands elsewhere so you have more time for bookkeeping and content, for example with:

• content strategy and branding
• chatting and monetisation
• marketing and audience growth
• leak protection
• analysing key figures

For creators who want to grow long term, specialised tax advice combined with professional management works well. What an agency costs is explained in our article on OnlyFans agency fees and commission.

Summary: tax knowledge for long-term success on OnlyFans

If you want to earn real money on OnlyFans, you need to deal with your tax obligations as well as performance and content strategy. Working professionally also means accounting professionally.

Key points at a glance:

• OnlyFans income in Germany must be declared from the first euro.
• You usually register a business and calculate your profit with an EÜR.
• Basic tax-free allowance 2026: €12,348; trade tax allowance: €24,500.
• Small business scheme: up to €25,000 turnover in the previous year and up to €100,000 in the current year.
• Sales via OnlyFans have VAT particularities that you should clarify with a tax advisor.
• Setting aside around 30% of your profit for taxes protects you from back payments.

Outlook: what to expect

Tax authorities are paying more attention to platform income. DAC7 reporting makes earnings from digital platforms easier to trace. Keeping clean records now keeps you on the safe side.

Do you live in Austria or Switzerland?

Different rules, allowances and thresholds apply there. Read our guides on OnlyFans taxes in Austria and OnlyFans taxes in Switzerland.

If you do not want to build your creator business alone, our OnlyFans agency supports you with positioning, chatting, monetisation and audience growth. Apply to FEM Management, message us on Instagram at @fem.management or email info@fem-management.com.

Frequently asked questions about OnlyFans and taxes

From when do I have to pay tax on my OnlyFans earnings?

You must declare your earnings from the first euro, whether OnlyFans is your main job or a side business. Income tax is due once your total taxable income exceeds the basic tax-free allowance, which is €12,348 in 2026.

Do I have to register a business for OnlyFans?

In most cases yes, because you work on an ongoing basis with the intention of making a profit. Freelance status is only possible in exceptional cases. More in our guide on registering a business for OnlyFans in Germany.

Do I have to pay VAT on my OnlyFans earnings?

For sales via the platform, generally not, because following the CJEU ruling in case C-695/20, OnlyFans is treated as the supplier to fans and your service goes to a company abroad. VAT may apply to services outside the platform unless you use the small business scheme. Have this checked individually.

What is the small business threshold in 2026?

Turnover of no more than €25,000 in the previous year and no more than €100,000 in the current year. These thresholds have applied since 1 January 2025.

When do I have to pay trade tax?

Only once your trade income as a sole proprietor exceeds the annual allowance of €24,500. The base rate of 3.5% applies to the amount above that, and the result is multiplied by your municipality’s multiplier. Under § 35 EStG, trade tax is largely credited against your income tax.

Which expenses can I deduct as an OnlyFans creator?

Purely business costs such as camera and lighting equipment, software, agency and advisory fees or studio rent are generally deductible. Mixed-use items such as a laptop or smartphone usually only in part. Clothing, cosmetics and travel are individual cases to review with your tax advisor.

Do I have to tell my employer that I am active on OnlyFans?

That depends on your employment contract. Many contracts require you to report side activities. For tax purposes this makes no difference, you have to declare your earnings in any case.

Do I have to issue invoices for OnlyFans?

Not for fans on the platform. For services outside OnlyFans, such as partnerships or custom content paid directly, you need proper invoices.

Sources

All sources accessed in October 2026.

• Federal Ministry of Finance: key tax changes 2026 (basic allowance, in German)
• § 19 UStG: small business scheme (in German)
• § 11 GewStG: base rate and allowance (in German)
• § 16 GewStG: municipal multiplier (in German)
• § 35 EStG: trade tax credit (in German)
• CJEU, case C-695/20, Fenix International
• Platform Tax Transparency Act (DAC7, in German)
• OnlyFans Terms of Service (creators’ tax responsibility)