Umsatzsteuer für Mitglieder auf Patreon

In vielen Ländern und US-Bundesstaaten haben sich die Steuergesetze in den letzten Jahren dahingehend weiterentwickelt, dass Online-Marktplätze wie Patreon Umsatzsteuer auf Transaktionen erheben müssen, die über ihre Plattform stattfinden.

Patreon adds sales tax, VAT, GST or other similar taxes (collectively herein also referred to as "sales tax" or "sales tax/VAT") to member or customer payments in parts of the United States and several other countries as required by law. Review which countries sales taxes apply to here: List of locations where Patreon is collecting sales tax

Der folgende Artikel und die häufig gestellten Fragen (FAQs) erläutern dir im Detail, was du über die Umsatzsteuererhebung bei Patreon wissen musst.

Who Does Patreon Charge Sales Tax To?

Whether or not you will pay sales tax/VAT as a member depends on where you are located, and what benefits the creators you support are providing. The laws and tax rates in effect in your country of residence will be applied whenever you pledge to a creator through Patreon, whether that's monthly, annually, or per thing, or an ad-hoc commerce acquisition if the benefits offered are taxable in your location.

Wenn Patreon an deinem Standort Umsatzsteuer erhebt, wird auf deinem Beleg ein entsprechender zusätzlicher Posten aufgeführt. Da sich die Steuergesetze und -sätze von Land zu Land und von Staat zu Staat unterscheiden, zahlen Mitglieder unterschiedliche Beträge. Die Steuern, die Patreon im Zuge dieser Gesetzgebung einzieht, wird direkt an deine örtliche Steuerbehörde überwiesen, wobei für diesen Teil deiner Zahlung keine Patreon-Gebühren anfallen.

Informationen zur Umsatzsteuer

• Different jurisdictions will consider different things taxable. If you receive a benefit in return for your pledge, it is likely that it will be subject to tax. For example, many places have passed laws that make streaming content taxable so in those places, streaming video and audio would be subject to tax.

  It is however useful to remember that different jurisdictions approach digital content differently and what one location deems a taxable benefit may not be consistent with the views of another jurisdiction.

  If you are not receiving any benefits in exchange for your pledge or payment, the payment may not be taxable. For example, if you pledged an amount in excess of your set tier price, or you have given a pledge that falls outside of a set tier, your pledge could be deemed to not have any benefits associated with it.

• The laws about what is taxable vary by location, but in many places, digital goods and content (downloadable and/or streamed) are also taxable.
• Some members may decide to pledge outside of your set tiers. For example, you may have pledged an amount above the set tier price or the creator has given you the option to pledge without receiving pledge benefits. In many jurisdictions, this amount would be akin to a "tip" or gratuity and treated as non-taxable. However, in other jurisdictions given the conditions set or interpretation around this issue, it is not possible to treat such amounts as not taxable.
• We are not offering this as an option at this time. Note however that in several jurisdictions, sales tax cannot be included in pricing.

Details zur Umsatzsteuer: Wie sie in verschiedenen Regionen erhoben wird und wie sich dies auf Patreon auswirkt

Welche Benefits auf Patreon gelten als steuerpflichtig?

Outside of the United States, it is common for sales of most goods and services to be subject to VAT/GST. Also, in more and more jurisdictions, cross border sales of electronically supplied or intangible services, as well as imported physical goods are subject to tax chargeable by the seller.

Within the United States, what is taxable varies greatly by location. Generally, tangible goods are taxable in all states and taxability of digital goods and services is constantly increasing.

As a rough guide, we've broadly sorted benefits into 5 categories that are each taxed differently in US jurisdictions.

Wo erhebt Patreon Steuern und wie hoch sind die Steuersätze?

Patreon continues to monitor laws governing the sale of online content and creation, and will continue to update our platform to ensure sales and pledges made through Patreon comply with local tax laws. A list of the main countries where Patreon is currently collecting VAT/GST is included below.

* In manchen Ländern kann für bestimmte Waren wie digitale Publikationen (z. B. E-Books) ein reduzierter Steuersatz gelten. Diese Steuersätze sind hier nicht aufgeführt.

** To comply with local laws, there are some countries or regions where we do not charge VAT/GST to members who are located in the same country as the creator they are paying. However, if those members support creators in other countries, they may still be charged VAT/GST on those payments if the benefits they receive are taxable in their country. For more details about this, please refer to this section: Sales Tax FAQs for Australian creators and members

EU VAT - country breakdown

*In certain jurisdictions, a reduced rate of tax may apply to certain supplies such as digital publications (e.g., ebooks). Those rates are not listed here.

Vereinigte Staaten – Aufschlüsselung nach Bundesstaaten

Häufig gestellte Fragen

• Wie oben erwähnt hängt es sowohl von deinem Wohnort als auch von der Art der Benefits ab, die der/die Kreative für das Level bereitstellt, indem du ihn/sie unterstützt, ob und wie viele Steuern du bezahlst.

  Within the United States, rates currently range from 4% to 14%. To make things more complex, some locations tax certain things while others don't (e.g. - "physical goods" vs. "digital downloads" vs. "digital streaming"). Outside of the United States, rates range from 5% to 27% in the countries where Patreon will charge and pay sales tax.

  Dabei ist zu beachten, dass sich Steuersätze und -vorschriften häufig ändern. Patreon überwacht diese Änderungen und arbeitet bei Bedarf mit relevanten Ressourcen zusammen, um sicherzustellen, dass deine Mitglieder und Kunden zum entsprechenden Steuersatz ihres Wohnorts und entsprechend der erhaltenen Benefits besteuert werden.

• Yes, it is very likely. We expect more states and jurisdictions will pass similar laws or regulatory changes in the future. We are constantly monitoring relevant tax obligations and will keep this page up to date and with as much warning as possible.
• Sales tax applies to each transaction. For members or customers that pay per thing or one-off sales, if they are in a location that requires sales tax, and the thing the creator offers is taxable in their location, they will find sales tax applied to each monthly transaction where a paid 'thing' was posted during that month or otherwise, to the one-off transaction for which the payment is made.

• Yes. While logged into Your Memberships, click on the Personal Settings button from the left navigation and then click on the More dropdown to select Billing history. Click the dropdown arrow next to a payment amount for an individual pledge to see how much sales tax, VAT, or similar tax was applied.

  Also, for any new pledge, you should be able to see the tax being applied at checkout under the Sales or VAT line in Order Summary.

• Patreon erhebt keine GST für Zahlungen von Mitgliedern und Kunden in Australien, die Kreative in Australien bezahlen. Wenn diese Mitglieder und Kunden jedoch Kreative in anderen Ländern bezahlen, kann Patreon ihnen für diese Zahlungen dennoch GST berechnen, falls die erhaltenen Benefits in Australien steuerpflichtig sind.