Kleinunternehmer for creators (2025+): €25k and €100k limits
What the new German small-business VAT thresholds mean for YouTubers, freelancers and multi-platform creators — estimates only.
The two thresholds that matter
Since 2025, Kleinunternehmer status commonly requires previous-year net turnover ≤ €25,000 and current-year net turnover ≤ €100,000. Crossing the current-year limit can end the regime immediately for excess turnover.
These are simplified educational summaries — always check official Finanzamt / IHK guidance for your case.
Trade-off: less admin, no input VAT
Kleinunternehmer usually do not charge VAT and cannot reclaim input VAT (Vorsteuer). If you have high equipment costs, regular VAT registration can be better — model both scenarios.
Run the numbers
We do not provide a tax-filing calculator or tax advice. Use the tax-reserve field in the YouTube, TikTok, Etsy or multi-platform tools as a planning buffer only — then confirm thresholds and filings with a Steuerberater or official Finanzamt / IHK guidance.