AS: the question arises with the separation in freelance or commercial activities. As a blogger, you can argue that you are clearly a “freelancer” in spirit, and both bloggers and independent editors who are not bound by instructions can certainly be considered freelancers, just like freelance journalists. In all likelihood, the Revenue Agency will also be able to follow this logic.
However, it becomes problematic with AdSense advertising. After all, it is about renting advertising space, the profit of the business is obtained through paid advertising. Without advertising revenue, the entire business would be virtually lifeless. THE The rental of advertising space is certainly to be considered a commercial activity, and not as a freelancer. And even if the blog content is in the foreground, or informing the public about important and world-changing topics: the (only) source of income is and remains the rental of advertising space.
Here too a sort of “principle of infection” applies: a little deal makes a big deal. In rare individual cases, the competent tax office (which is the final decision on commercial or freelance work) may lean towards freelance work, but in the vast majority of cases this will probably mean: business registration.
The second question that arises is: What legal form should the company take? The foundation of a GmbH or a UG due to a single managed blog somehow seems a bit like shooting sparrows with a cannon. If you look at the real Adsense revenue amount from average sites, mostly in the
In the range of less than 100 euros per month, at best a few hundred euros per month – setting up a company probably sounds a bit over the top. After all, start-up costs and company management expenses (accounting, balancing, etc.) must also be taken into consideration. Even if you add additional, differently structured advertising revenues and earn between 2,000 and 3,000 euros per month, the sole proprietorship (or GbR in the case of several operators) is probably still the most concrete form of company in reality.
Overall, however, this depends on the long-term goals of self-employment with the blog. If several blogs are added in the future, and thus the income and the scope of the business activity in particular increase, then the founding of a UG can certainly make sense as a first step towards the later founding of a GmbH. Even if the start-up capital of 25,000 euros is available, it would probably make more sense to set up a UG (limited liability), in which case the start-up capital can then be invested in setting up the company. In any case, a realistic and detailed business plan with a clear objective and clear financial planning is recommended. Then the decision for one or the other legal form will certainly be easier.