Additional profits for YouTubers and streamers. The tax authorities' clear opinion

Officials emphasize that if the specific donor cannot be identified, the funds transferred are not subject to inheritance and gift tax. However, where the donor is known, the tax authorities may consider such funds a classic donation, with the obligation to file a tax return. This change in approach is the result of high-profile administrative court rulings.

According to the current tax authority position, a clear relationship between the donor and the recipient is required for funds to be considered a donation. If the donor receives a transfer from an anonymous person whose identity cannot be confirmed, no tax liability arises.

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This stance is groundbreaking, as until recently, tax authorities treated money transfers as potential donations, even if the donor couldn't be identified. Officials now acknowledge that in online practice, it's often impossible to determine who specifically donated the funds, and therefore tax liabilities cannot be imposed based on assumptions.

The new interpretation is good news for thousands of creators active online – from YouTubers and streamers to artists using services like Patronite. Payments received from unknown individuals are not treated as traditional donations, meaning they do not need to be reported to the tax office.

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It's worth remembering, however, that if the funds come from a specific individual who discloses their details, the tax office may deem a tax liability to have arisen. Furthermore, with frequent and large payments from the same individuals, the tax office may perceive them as a steady source of income, and therefore require accounting for them as part of the business activity.

Experts advise online creators to gather payment documentation , save platform confirmations, and, if in doubt, apply for an individual tax ruling. These are the simplest and most reliable ways to avoid unpleasant situations with the tax authorities and avoid the risk of having to pay additional tax and interest.

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