Supreme Administrative Court rules on anonymous internet donations

The Supreme Administrative Court (NSA) has issued a final ruling regarding the taxation of anonymous internet donations, potentially impacting streamers, content creators, and crowdfunding organizers. In case III FSK 113/26, the court ruled that an anonymous online payment can still be legally classified as a donation.

Previously, tax authorities argued that if the identity of the donor could not be established—such as when payments were made using only a nickname, login, or email address—the funds could not be considered a donation. Instead, the tax office treated these payments as taxable income subject to Personal Income Tax (PIT).

The court's decision shifts the focus from the ability to identify the donor to the nature of the transaction itself. The ruling notes that a donation is a contract rather than a specific form, and there is no legal requirement in the regulations that a donor must reveal their full name to the recipient. This decision means that small, anonymous support within the tax-free threshold may once again be exempt from PIT.