{"id":10892,"date":"2019-07-10T10:14:15","date_gmt":"2019-07-10T08:14:15","guid":{"rendered":"https:\/\/tunal-stb.de\/subscription-for-pay-tv-as-advertising-expense\/"},"modified":"2023-07-21T09:36:14","modified_gmt":"2023-07-21T07:36:14","slug":"subscription-for-pay-tv-as-advertising-expense","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/subscription-for-pay-tv-as-advertising-expense\/","title":{"rendered":"Subscription for pay TV as advertising expense"},"content":{"rendered":"
[vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”Abo f\u00fcr Pay-TV als Werbungskosten, Sky-Bundesliga-Abo.” alignment=”left” margin_design_tab_text=””][\/ultimate_heading][ultimate_spacer height=”50″]

What are advertising costs?<\/h2>\n

According to Section 9 of the German Income Tax Act (EStG), income-related expenses are expenses incurred to acquire, secure and maintain income. They are to be deducted from the type of income for which they were incurred. This means, among other things, that the expenses must be economically related to the income of the respective type of income (e.g. income from employment). (For the case: Subscription for pay TV or Sky Bundesliga subscription as income-related expenses below in the text).<\/p>\n<\/div><\/div>

A distinction must be made in the case of expenses!<\/h2>\n

A distinction must be made in the case of expenses that are (partly) incurred for both professional and private reasons (so-called mixed expenses):<\/p>\n