As soon as you regularly earn money from content on OnlyFans, Fansly, or a webcam platform, you are considered self-employed in Germany—and you generally have to register this with the local trade office. For many, this is their first contact with the authorities as a business owner. This guide explains the steps in the correct order and lists the questions you should clarify with a tax advisor. It is for general guidance only and does not constitute tax or legal advice. We are an agency, not a law firm—see also Taxes for Creators.
Do I even need to register a business?
Anyone who works independently, continuously, and with the intention of making a profit is generally operating a business, unless the activity qualifies as a freelance profession. In practice, content for subscription platforms is predominantly classified as commercial rather than artistic freelance work: Tax offices generally view it as the distribution of digital content. There is no blanket answer for every individual case, so it is worth documenting the classification with your tax advisor.
Important: There is no revenue threshold below which registration is not required. Even small, regular earnings count. Anyone who sells something only once and without intending to repeat it is not operating a business—but anyone who runs a subscription profile is.
Step 1: Preparation
Before you go to the office or open your city’s online form, clarify three things:
- Legal age: Without it, there is no account, registration, or business. This is the foundation for everything else.
- Business address: Usually your residential address. If you want to protect your private address, you can consider using a business address—but check whether it will be accepted as the business location.
- Start date: The day on which you begin or began the activity. Registration should take place promptly after starting.
Same operator: For performers who also work in productions, porno-casting.net (18+) offers a dedicated guide to registering a business.
Step 2: Description of the activity
In the form, you describe your activity. You do not have to go into every detail about your content, but the description should be accurate. Common neutral, accurate wording includes “creation and distribution of digital media content through online platforms” or “content creation and online marketing.” If you also do brand collaborations on Instagram or TikTok, you can add that.
A description that is too vague may prompt follow-up questions, while deliberately providing an inaccurate description is not a good idea. If you are unsure, ask the trade office which wording is customary there.
Step 3: Registering with the local trade office
In many cities, registration can be completed online; otherwise, you can do it in person. You will need your ID and, if applicable, a registration certificate. The fee varies by municipality and is usually in the low double-digit range. After registering, you will receive confirmation—the business registration certificate.
The trade office automatically informs other authorities: the tax office, the Chamber of Industry and Commerce, and, if applicable, the employers’ liability insurance association. Membership in the Chamber of Industry and Commerce is mandatory, but contributions are often low or waived for small profits.
Step 4: Tax registration questionnaire
Shortly after registering, the tax office will contact you—or you submit the tax registration questionnaire through ELSTER. In it, you estimate your revenue and profit for the first year, choose whether you want to use the small business VAT exemption, and provide your bank details. You will then receive a tax number.
The estimate does not have to be accurate down to the euro, but it should be realistic. Anyone who estimates far too low may later be surprised by back taxes; anyone who estimates too high may have to make higher advance payments. The Revenue calculator —as a model, not a forecast.
Small business VAT exemption and sales tax
The small business VAT exemption means you do not charge VAT if certain revenue thresholds are not exceeded. Since 2025, those thresholds have been €25,000 in the previous year and €100,000 in the current year. It sounds simple, but it is not always straightforward for creator platforms: The platforms are often based abroad, and the question of whom you are actually providing your service to—the platform or the fans—affects the VAT treatment. This is precisely something to discuss with a tax advisor who has experience with online platforms.
Trade tax and income tax
Sole proprietors generally only owe trade tax once their annual profit exceeds the tax-free allowance of €24,500. Profit—that is, revenue minus business expenses—is also subject to income tax. Business expenses can include cameras, lighting, costumes, software, agency commissions, or a proportionate share of the costs for a workspace, provided they are business-related. Collect receipts digitally from the start and keep them separate from your personal expenses.
A separate business bank account is not always mandatory for sole proprietors, but it is strongly recommended. How to properly separate your payouts is explained in Payouts and banking for creators.
Health insurance and setting money aside
Anyone who was previously covered through family insurance or insured as a student must check whether the new activity changes that status. Family insurance ends above certain income limits. Notify your health insurance provider about your self-employment and ask about the consequences before a notice surprises you.
A rule of thumb cited by many tax advisors is to set aside a fixed portion of every payout for taxes before spending the rest. The appropriate percentage depends on your income—have a tax advisor calculate it for you once.
Data protection and legal notice
Business registration is not publicly searchable like an entry in the commercial register. Things are different if you operate your own website: In Germany, websites must include a legal notice with an address where official documents can be served. On major platforms, the platform generally provides the legal notice for the platform itself; for your own websites or link pages, you should check whether you have this obligation. How you can still protect your privacy is explained in Anonymity as a Creator and on the page Privacy.
Checklist to check off
- Activity description prepared and business address clarified.
- Business registered and registration certificate filed away.
- Submitted the questionnaire for tax registration and received a tax number.
- Coordinated the decision on the small business regulation with a tax advisor.
- Opened a business account and organized receipts digitally.
- Informed the health insurance provider and set aside a tax reserve.
Typical mistakes in the first year
Most problems do not arise during registration, but afterward. The most common mistake is failing to set money aside: the income from the first few months gets spent, and a year later the tax assessment and advance payments arrive at the same time. The second mistake is disorganized receipts. If you do not keep receipts for cameras, lighting, or software, you miss out on business expenses and pay more taxes than necessary.
Third, many people underestimate the deadlines. Tax returns, VAT pre-returns under the standard taxation system, and advance payments all have fixed due dates. Add them to your calendar as soon as you know them. And fourth: platforms often pay out in dollars. Exchange rates and currency conversion fees should be traceable in your accounting.
If you are employed or studying alongside it
Many people start alongside a job or their studies. This is possible, but it comes with its own implications. Employees should check their employment contract for rules regarding secondary employment. Students should clarify whether their income affects BAföG, child benefits, or student health insurance. Anyone receiving social benefits generally has to report their income. In all these cases, it’s better to ask once too early than to have to pay money back later.
The role an agency plays
An agency cannot take care of the registration for you, but it can make many things easier. For example, we make sure our invoices are structured so that your tax advisor can use them without follow-up questions: with the reference amount, period, and commission per platform. An agency commission is generally a business expense. The overall details of the cooperation are explained on the page Creator management.
Quick answers
Can I operate an OnlyFans account without registering a business? Generally not if you earn income regularly. Anyone who does so anyway risks back taxes and fines as soon as the tax office learns about the income, for example through bank account transactions or a later audit.
Will people I know find out about the registration? The trade office informs authorities and chambers, not your family or employer. If you are employed, however, check whether your employment contract requires you to report secondary activities.
Can an agency help with the registration? We explain the steps and, if requested, put you in touch with tax advisors experienced with platforms. The registration itself and tax advice remain your responsibility and that of your advisor.
