Maloum taxes and business registration

Maloum taxes are your own responsibility, and even signing up assumes a tax role: only people acting as a business owner (Unternehmer) may become creators, and private individuals are not allowed to register. Maloum asks for proof, such as a VAT ID (UID-Nummer), when you convert your account. Whether you have to register a trade (Gewerbe) in Germany is not something Maloum regulates.

This article is general information, not tax advice. We explain what Maloum requires in its creator terms (version of 9 July 2026) and what those terms leave open. For anything that concerns your tax office, a tax adviser (Steuerberater) is the right person to ask. Last checked: 1 October 2026.

Do you have to be a business to join Maloum?

Yes. The contract opens creator accounts only to business owners within the meaning of §1 of the Austrian Commercial Code (Unternehmensgesetzbuch, UGB) who also act as business owners on the platform.

The reason is that Maloum is Austrian. It is operated by neolime GmbH in Vienna, the contract is governed by Austrian law, and disputes go to the courts in Vienna. The legal terms in the contract therefore come from Austrian law, even if you live in Germany, Switzerland or elsewhere. How your own country classifies this role is a separate question that only local advice can answer.

How do you prove to Maloum that you are a business?

With suitable evidence during the conversion of your account. As an example, §4.1 of the contract names the UID number, the Austrian term for a VAT identification number (Umsatzsteuer-Identifikationsnummer).

Maloum does not say what else counts as proof. Whether a German trade registration (Gewerbeanmeldung) or a tax number without a VAT ID is enough is not published. If you have no VAT ID, ask support before you start the conversion, because it cannot be undone. The process is described in becoming a Maloum creator.

Do you need a registered trade (Gewerbe) for Maloum?

Maloum says nothing on this. Neither the contract nor the help centre contains a rule on German trade registration.

Maloum’s blog carries a guide to creator taxes in Germany dated 22 July 2026, which states itself that it does not replace tax advice. It is general information, not a platform requirement. Whether and how you register a trade, and which charges apply, is for you to settle with a tax adviser or your tax office. We deliberately give no rates or thresholds here, because they do not come from Maloum and can change.

What applies to small businesses (Kleinunternehmer) on Maloum?

Maloum expects some creators to use a small business scheme. In §7.1 the contract requires you to keep your tax details up to date, especially if you lose small business status or obtain a VAT ID.

Whether small business status on its own proves that you are a business owner is not published. Which revenue limits apply in your country is a question for your tax adviser. A short definition of the term is in the glossary.

How does Maloum settle up with you?

By credit note (Gutschrift): Maloum draws up the statement of your earnings itself and pays the money into the bank account saved in your profile. You agree to this in the contract.

On VAT for your earnings, which the contract calls your commission (Provision), exactly one rule is published. If you show that you are entitled to deduct input VAT (Vorsteuerabzug) in Austria, all commission figures are understood as plus statutory VAT (§15.8). Maloum does not say how this works for creators from Germany or Switzerland. The same paragraph holds the sentence that applies to everyone: paying tax on the commission paid out to you, and passing that tax on to the authorities, is your responsibility alone. Payout dates and the minimum are explained in Maloum payouts.

Which VAT do your fans pay?

The prices fans see include VAT and the service fee. Your share is calculated from net revenue, so without either of them.

Maloum does not publish which rate it applies to fan purchases. Maloum’s advertising pages claim that EU VAT is covered by the 20% commission, but the contract calculates differently. The worked example is in Maloum fees.

What does Maloum say about taxes, and what stays open?

The terms cover business status, proof, statements and your responsibility for tax. Nearly every question that depends on your country of residence stays open.

Question	What Maloum regulates	What stays open
Who may be a creator?	Only business owners under §1 UGB	From which countries
How is that proven?	Suitable evidence, e.g. a VAT ID (UID-Nummer)	Whether a trade registration or a tax number is enough
Small business (Kleinunternehmer)	You must report a change of status	Whether the status counts as proof
Statements	Credit note to your bank account	Payout currency
VAT on your commission	Plus VAT if you deduct input VAT in Austria	Rule for Germany and Switzerland
Tax on payouts	Yours alone (§15.8)	Nothing open

What applies in Germany, Austria and Switzerland?

Maloum sets no country-specific rules apart from the Austrian one on deducting input VAT. In Austria the contract’s terms apply as written; in Germany and Switzerland someone has to map them onto your own tax law.

In practice, discuss trade registration, income tax and VAT with a tax adviser in your country. Bring the contract and a credit note from your account to the first meeting, so your adviser can see how Maloum settles up. These are the questions to ask there, because Maloum does not answer them:

• Does my work need a trade registration, and will Maloum accept it as proof?
• Do I qualify as a small business, and what changes if I go over the limit?
• How do I record credit notes from an Austrian GmbH in my books?
• Do I need a VAT ID, and what does it mean for my statements with Maloum? Maloum also does not publish which countries it pays out to, so if you live outside the EU, check this with support before you sign up.

Working with us changes nothing about how Maloum settles up. Maloum keeps paying you directly, and we invoice our commission afterwards. How that looks is on our agency pricing page.