Besteuerung international tätiger E-Sportler

Taxation of Internationally Active Professional Gamers

Dr. Elisabeth Steinhauser, LLM.oec. ist Universitätsassistentin (Post-Doc) im Bereich Rechnungslegung und Steuerlehre an der Universität Salzburg sowie am dortigen WissensNetzwerk Recht, Wirtschaft und Arbeitswelt. Die Autorin dankt Dr. Christian Kandler, BSc LLM.oec. für die wertvollen Anregungen und Diskussionen zum Thema und Univ.-Prof. Dr. Sabine Urnik für die kritische Durchsicht des Manuskripts.

---

The increasing popularity of e-sports (electronic sports), the recent media reports about an Austrian winner of the “Fortnite World Cup Finals 2019 – Duo”,¹ as well as the controversial discussions about the classification of e-sports as “sports” give reason to examine the taxation of professional gamers (so-called “pro-gamers”).

This article deals with the tax treatment of non-resident professional gamers in Austria and analyzes the difficulties in defining the term “sportsman” within the meaning of sec 98 para 1 subsec 3 Austrian Income Tax Act.

Due to the broader understanding of the term “sportsperson” in the OECD Model Tax Convention, Art 17 OECD MC is applicable to professional gamers; their income may be taxed in the state in which the sportsperson’s activities are exercised.

Den ganzen Beitrag lesen Sie auf Linde Digital

Noch kein Zeitschriftenabo? Hier gehts zum Shop!