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

You earn money regularly on OnlyFans – or plan to take your adult content business to the next level? Then there's no way around one topic: taxes. In this comprehensive guide, you'll learn how to correctly pay taxes on your earnings in Germany, what obligations you have as an OnlyFans creator, what you can deduct, and how to avoid tax mistakes. Clear, understandable, and directly tailored to the reality of professional OnlyFans creators.

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

If you earn money with OnlyFans, you are subject to taxation in Germany. Because income from online platforms like OnlyFans counts as income and must be declared to the tax office, depending on the amount and type. It's irrelevant whether you work with it as a main or side job – as soon as you generate regular income, there's a reporting obligation.

Taxable income includes all money you receive through the platform: subscription fees, pay-per-view messages, tips, custom content, or affiliate links. Benefits in kind can also be tax-relevant. Anyone who ignores the topic of taxes risks not only high back payments but also criminal consequences for tax evasion.

‍

Business or freelance? Your tax classification on OnlyFans

Sole proprietor – The most common choice for OnlyFans creatorsMost creators on OnlyFans operate their work as sole proprietors. This form is straightforward to establish, requires little startup capital, and allows simple profit determination through the income-expense calculation (EÜR). Even if you work alone, you're considered a business owner for tax purposes.

Freelancer on OnlyFans – An exception or possible?

In individual cases, a freelance classification could come into question, for example if your content has a clearly artistic claim or you appear as a musician, actress, or performer. However, the definition is narrowly defined here and must be individually reviewed by the tax office.

When you need to register a business for OnlyFans

As soon as you generate permanent income, work with profit-making intent, and have no freelance recognition, you are obligated to register a business. Registration takes place at your responsible trade office and costs between 20 and 60 euros depending on the city.

Small business regulation or VAT ID – What suits you?

As a small business owner, you can be exempted from VAT if your annual turnover doesn't exceed 22,000 euros in the founding year. This sounds attractive but also means: You may not show or claim VAT. Those who plan larger investments or grow long-term are better advised with regular taxation.

Our tip: If you plan to become one of the top creators on OnlyFans and earn really good money, you should definitely get advice from your tax advisor or your OnlyFans agency to choose the right taxation form for you – wrong decisions can become expensive later.

‍

Registration with the tax office – How to start correctly with OnlyFans

Tax registration is the first official step on your path as a self-employed OnlyFans creator. It creates the foundation for legally secure and professional activity – and is therefore not only an obligation, but also a signal of trust to potential cooperation partners and agencies.

Correctly filling out the tax registration questionnaire

As soon as you've registered your business, you'll receive mail from the responsible tax office within a few days. The tax registration questionnaire is a central document that you should definitely fill out carefully and correctly. Here you'll be asked about your bank details, estimated annual turnover, and your activity, among other things. Specify your activity as concretely as possible, e.g., as "digital content creator via platforms like OnlyFans" – this helps the tax office classify you correctly.

OnlyFans business registration simply explained

Registration of your business usually takes place at the regulatory or trade office of your city or municipality. You can often handle it directly online. Have the following documents ready:

• Valid ID card or passport
• If applicable, registration certificate (in case of change of residence)
• Business registration form (often available as PDF on your office's website)

Costs vary by location but usually range between 20 and 60 euros. After successful registration, you'll receive written proof that you can use, for example, for your bank account or for OnlyFans itself.

What happens after the tax office responds?

After receiving your questionnaire, the tax office reviews your information and assigns a tax number that you must provide for all tax-relevant processes from now on. Additionally, the tax office can order so-called advance payments on income tax – especially if you expect high income. The amount of these advance payments is based on your estimated profits and is due quarterly.

You'll also be informed whether you're subject to VAT liability or whether you fall under the small business regulation. This classification directly affects your invoicing and possible tax refunds.

‍

These taxes you must consider as an OnlyFans creator

Anyone who seriously earns money with OnlyFans must sooner or later deal with several types of taxes. Whether you're starting on the side or already generating four- to five-figure monthly revenues – your tax responsibility grows with your success. In Germany, income from digital platforms counts as taxable income that you must correctly record, report, and tax.

Income tax – How your OnlyFans profit is taxed

The most important tax item is income tax. Your taxable profit results from the difference between your business income and deductible expenses. This includes, for example, expenses for equipment, technology, outfits, marketing, studio rent, or agency fees.

Income tax is calculated progressively – this means: The higher your profit, the higher your tax rate. For the year 2025, the basic allowance is 12,096 euros. This means: Up to this limit, you pay no income tax. Everything beyond that is taxed according to your total income – including other income (e.g., from a side job or self-employment).

Example: If you earn 35,000 euros with OnlyFans per year and have 8,000 euros in expenses, your taxable profit is 27,000 euros. After deducting the basic allowance, 14,904 euros remain that are subject to income tax.

Sales tax – When you must pay it as an OnlyFans creator and when not

Sales tax is an often misunderstood topic among creators. Since a ruling by the European Court of Justice (ECJ) in 2021, OnlyFans itself is obligated to pay sales tax on the commissions they withhold from you to the British tax authority HMRC. However, this payment only relates to the platform business – not to additional services outside of OnlyFans.

You must calculate and pay sales tax yourself if:

• You don't fall under the small business regulation (annual turnover over 22,000 euros in the previous year and over 50,000 euros in the current year).
• You offer additional services outside the platform (e.g., custom content via email, advertising on Instagram, product sales, etc.).
• You invoice companies abroad (e.g., as part of an affiliate deal, shoots, or sponsorships).

Trade tax – When it becomes relevant for you

Trade tax only affects you if your profit as a sole proprietor exceeds 24,500 euros annually. From this point, your municipality levies a so-called trade tax multiplier – this varies by location but usually ranges between 7% and 17% of the exceeding profit.

Important: You can partially offset trade tax against income tax, which mitigates double taxation. Nevertheless, trade tax can cost a considerable part of your income with high profit – especially if you operate in a large city or municipality with a high multiplier.

Example for calculating trade tax:Profit: 40,000 eurosAllowance: 24,500 eurosTo be taxed: 15,500 eurosTrade tax (at 14% multiplier): approx. 2,170 euros

Attachment G – How to enter your income in the tax return

As an OnlyFans creator with commercial income, you must enter your income in "Attachment G" of the income tax return. The basis for this is either:

• the income-expense calculation (EÜR) – for small businesses and all without bookkeeping obligations
• or a complete balance sheet, if you voluntarily prepare balance sheets or are obligated to keep books (e.g., with high revenues, corporations, etc.)

For submission, you usually use the online portal Elster or tax tools like WISO Steuer, Taxfix, Smartsteuer, or Kontist. These applications guide you step by step through the declaration and automatically calculate your tax burden.

‍

What can you deduct from taxes? Business expenses for OnlyFans creators

As a professional OnlyFans creator, you can deduct many expenses that you have in the course of your activity from taxes. This reduces your taxable profit and thus your tax burden – legally and effectively. The prerequisite is that the costs are business-related, meaning they are directly connected to your content production, marketing, or platform use.

Typical deductible business expenses for OnlyFans creators

• Camera and lighting equipment: Everything you use for your recordings – from the DSLR to the ring light to the tripod – counts as a business expense. Spare parts, lenses, and repairs are also deductible.
• Outfits, props, and makeup: Lingerie, costumes, latex, wigs, or body paint count tax-wise as "professionally required clothing," provided they are used exclusively in the context of your content production. The same applies to makeup, body care products, and props like furniture or decorative items.
• Software, platform fees, and payment providers: Fees incurred through OnlyFans, Paxum, CosmoPayment, or other tools can be fully claimed. Photo editing programs, video editors, and cloud storage also count.
• Advertising, agency costs, and consulting: Advertisements on Instagram or TikTok, a paid PR report, or the fee for your management agency count as deductible expenses. Coaching, strategy calls, or legal advice are also favored.
• Home office, laptop, and smartphone: If you work from home, you can proportionally deduct rent, electricity, heating, and internet – depending on room size and usage. The same applies to professionally used technology like laptop, monitor, smartphone, or microphone.
• Travel costs and studio rent: Hotel stays, travel costs (e.g., by train or mileage allowance for the car), as well as rental costs for studios, Airbnb locations, or photo locations can be deducted – provided the trip had a demonstrably business purpose.

Correctly documenting income and expenses from OnlyFans

As a self-employed OnlyFans creator, you are legally obligated to document your income and expenses completely, correctly, and comprehensibly. Those who approach this systematically from the beginning not only save themselves stress during tax season but also reduce the risk of expensive back payments during audits. Especially for digital creators, clean bookkeeping is an elementary part of professional work.

Recording income – Do you need an invoice?

Since OnlyFans as a platform handles payment processing, you don't need to issue classic invoices to your fans or subscribers for income through the platform. The payment flow is documented by the platform – this is usually sufficient for the tax office. Nevertheless, you should:

• document every payment received (e.g., date, amount, purpose, source),
• regularly download your statements from OnlyFans,
• and transfer these to your accounting.

Important: If you generate income outside of OnlyFans – for example through custom content, cooperations, advertising, or donations via third-party platforms (e.g., Ko-fi, PayPal, Patreon) – you may need to write formal invoices, especially if your customer is a company or located abroad.

Example when you must issue an invoice as an OnlyFans creator:A fan orders a custom video via Instagram for direct transfer. Here you should issue a proper invoice and document the payment.

Receipt obligation and storage – What the tax office expects

In Germany, there's a storage obligation of ten years for all tax-relevant documents. This includes:

• Income overviews (also digitally stored),
• Invoices (outgoing and incoming),
• Bank statements,
• Email correspondence with customers or agencies,
• digital evidence like screenshots, PDFs, and receipts from apps.

So the tax office can understand your information in case of an audit, you should record a brief note for each booking – for example "Outfit for Halloween shoot," "Rent for Airbnb location shoot Berlin," or "Tip via OnlyFans livestream."

Our tip:Create a monthly backup of your receipts in a cloud (e.g., Google Drive or Dropbox) and archive sensitive data encrypted. This way you can quickly provide information in an emergency – even with hardware loss.

‍

Common mistakes when taxing OnlyFans earnings

Even if you're self-employed with your creative work on OnlyFans, the following applies: You simultaneously take on entrepreneurial responsibility – and that includes the correct taxation of your earnings. Many creators unconsciously make serious mistakes here that can be not only expensive but in the worst case even criminally relevant. Those who inform themselves early and prepare can avoid risks and act professionally.

Avoiding tax evasion through ignorance

One of the most common mistakes: The assumption that OnlyFans earnings remain "under the radar" – especially when payments are made through foreign payment service providers like Paxum or CosmoPayment. But platforms are increasingly obligated to report payment flows (keyword: DAC7 EU directive). Banks also automatically transmit data to tax authorities for larger or suspicious transactions.

What you should consider:

• Income from OnlyFans is taxable from the first euro.
• Side income must also be fully declared in the tax return.
• If you don't make declarations, you risk back payments, fines, or even charges for tax evasion.

Building reserves – So back payments don't surprise you

Many OnlyFans creators see high monthly earnings as "freely available income" and overlook that a significant portion must be paid in taxes. Especially in the first year, when you're not yet making advance payments, the first tax return can lead to a high back payment.

Recommended reserve quota:

• 30% to 35% of your monthly profit should be set aside for taxes as a precaution.
• With high turnover and foreseeable trade tax liability, even up to 40%.

Example:With a monthly profit of 5,000 euros, you should park at least 1,500 euros separately in a reserve account – ideally in a sub-account without everyday access.

Tax advisor or not? When you should get help

The more successful you become with OnlyFans, the more complex your tax obligations become. Those who earn four-figure amounts monthly, work with multiple payment providers, or operate an official business on the side will sooner or later reach a point where professional support is not only sensible but necessary. A specialized tax advisor helps you organize your finances, avoid mistakes, and exploit the full potential of your business expenses.

A tax advisor is particularly recommended in these cases:

• You regularly generate high income and want to legally optimize your tax burden.
• You want to switch from the small business regulation to regular taxation.
• In addition to content, you also offer coaching, affiliate links, or merchandise.
• You receive income from abroad and need help with correct tax treatment.
• You want to focus on your business instead of spending hours with Elster and receipt sorting.

A tax advisor not only handles ongoing bookkeeping and tax return preparation but also reviews your reserve planning, the choice of the right legal form, and possible back payments or funding opportunities. Through clever structuring, you can often save several thousand euros per year – completely legally and stress-free.

Our tip:When selecting your tax advisor, make sure they have experience with digital business models and platforms like OnlyFans, Patreon, or Twitch. Ideally, they already work with influencers, models, or online entrepreneurs.

Alternative or supplement: Professional OnlyFans management

An experienced tax advisor is good – but specialized OnlyFans management can do even more. In addition to tax support, a professional partner like FEM Management additionally supports you in areas such as:

• Content strategy & branding
• Monetization optimization
• Communication with platforms and service providers
• Legal issues (e.g., with leaks or terms of service)
• Evaluation of key figures & performance monitoring

Especially for creators who want to grow long-term and build a real business, this combination of management and tax expertise is ideal.

Conclusion & outlook: Tax knowledge for sustainable success on OnlyFans

If you want to seriously earn money as a content creator on OnlyFans, you shouldn't only deal with performance, follower growth, and content strategy, but also with your tax responsibility. Because those who work professionally must also bill professionally – and that's exactly what distinguishes successful top creators from short-term beginners.

Summary of the most important points:

• Income from OnlyFans is taxable in Germany from the first euro.
• You'll usually be classified as a commercial sole proprietor.
• Timely business registration and correct completion of the tax questionnaire are mandatory.
• You can deduct numerous business expenses – from technology to outfits to studio rent and travel costs.
• Structured documentation of your income and expenses is essential.
• Tax reserves should amount to at least 30% of your monthly profits.

Outlook: What OnlyFans creators can expect tax-wise

The market for digital services is growing – and with it, tax offices' interest in platforms like OnlyFans. With regulations like the DAC7 directive, the reporting obligation for platform operators within the EU has been tightened since 2025 – this means: Your earnings are even easier for authorities to track.

Those who position themselves professionally now create not only the basis for legal security but also for real growth. A well-thought-out tax concept, clean bookkeeping, and a clear strategy distinguish top creators from occasional earners.

If you don't want to go this path alone, an experienced OnlyFans agency like FEM offers you perfect support – not only with tax questions but also with positioning, monetization, and reach building.

Do you want to scale your creator business, work safely, and become one of the most successful OnlyFans creators with a clear strategy?

Then apply now to FEM Management and become part of our exclusive creator community.

If you still have questions, you can always send us a direct message on Instagram at @fem.management or an email to info@fem-management.com. We look forward to hearing from you!

FAQ – Frequently asked questions about taxing OnlyFans earnings

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

As soon as you earn money – from the first euro. It doesn't matter whether you do this as a main or side job. In Germany, even small side income is generally taxable.

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

That depends on your employment contract. In many cases, you must report side activities – especially if they could affect your performance or compete with your employer.

How is the payout from OnlyFans treated tax-wise?

Tax-wise, the time of payout counts – the day the money lands in your account. From this moment, the earnings are considered taxable. You should document them cleanly, e.g., through bank statements or an income book.

Is OnlyFans a side activity – and what does that mean tax-wise for me?

If you do something else as your main job, OnlyFans counts as a side activity. Nevertheless, you must declare it to the tax office, apply for a tax number, and correctly tax your earnings – no matter how small they are. Even with side activities, VAT liability and business registration can become relevant.

Do I have to write invoices for OnlyFans – and if so, to whom?

You don't need individual invoices for your fans on OnlyFans. But if you offer individual services outside the platform (e.g., via DMs or Telegram), you should issue a proper invoice to business customers – with name, tax number, service date, and amount. This way you're on the safe side during a tax audit.

‍