Influencers & Tax
Dubai, Platform Data and Free Products

Content creator filming a product review in a modern studio overlooking an international city

“I’ll just move to Dubai and pay 0% tax!”

Tax advisers hear this statement frequently. Yet influencers, online coaches and content creators who move abroad do not automatically end all German tax obligations. As Dr Beata Baroth of BBC European Tax explains, German tax obligations for digital business models continue to depend on the individual’s actual personal and economic circumstances.

Platform data: income becomes traceable

Tax investigations are increasingly data-driven. In January 2026, North Rhine-Westphalia’s tax authority(opens in new tab) reported that its State Office for Combating Financial Crime had standardised, structured and supplemented platform data relating to more than 7,000 taxpayers in the state. The competent offices can now compare revenue from advertising, subscriptions and clicks with filed tax returns.

DAC7(opens in new tab) establishes reporting obligations for certain digital platforms and legally defined activities. It does not mean that all data from Instagram, YouTube and similar services is automatically transmitted directly to the German Federal Central Tax Office. The specific platform, the type of activity and the applicable reporting and disclosure rules are decisive. For content creators, the practical conclusion remains clear: digital income is increasingly verifiable.

Relocation: a foreign address is not enough

Deregistering in Germany or establishing a new residence in Dubai does not automatically end unlimited German income tax liability. The decisive question is whether a residence(opens in new tab) or habitual abode(opens in new tab) continues to exist in Germany. Depending on the circumstances, even a dwelling that remains available and usable may be relevant.

For Dubai, one point is particularly important: Germany and the United Arab Emirates currently have no double taxation treaty covering income taxes(opens in new tab). The consequences must therefore be assessed under German and UAE law and the continuing agreements on tax information exchange. Even if unlimited German tax liability ends, certain German-source income may remain subject to limited German tax liability.

Free products: record benefits in kind correctly

Income is not limited to cash. Products, vouchers, travel, hotel stays and other benefits may constitute business income when they are provided in connection with influencer activity. This is particularly relevant to product placements, reviews and other advertising collaborations.

Whether a benefit in kind must be recognised, and at what value, depends on the specific facts, the contractual arrangement and any taxation applied by the provider. Free products and services should therefore be documented in full.

Tax planning before relocating

Anyone planning to relocate or already operating internationally should review their tax position in a structured manner in advance. This includes:

  • residences, days of presence and dwellings that remain available
  • income sources, platform agreements and advertising collaborations
  • German-source income and economic activities that remain in Germany
  • benefits in kind, product gifts and their valuation
  • the consequences of the current absence of a Germany-UAE income tax treaty

International content and a foreign address are no substitute for a robust tax structure. Timely review reduces the risk of additional tax, interest and tax-related criminal consequences.

Are you planning to relocate or earning income through digital platforms? BBC European Tax can assist with the cross-border tax assessment and structuring.