Tax Strategy

Last updated: October 2026.

Purpose

This page sets out the tax strategy and conduct principles followed by Grundner Media GmbH in operating VoucherStub. It is published as a matter of transparency and because readers and partners increasingly expect small digital publishers to say in plain language how they handle tax.

Scope

The strategy covers all tax matters arising from the operations of Grundner Media GmbH, including corporate income tax (Körperschaftsteuer), trade tax (Gewerbesteuer), value added tax (Umsatzsteuer), payroll tax (Lohnsteuer) and withholding on cross-border payments.

Governance

Tax matters are the responsibility of the managing directors. Day-to-day bookkeeping and VAT returns are handled by a Berlin-based Steuerberater engaged by the company. Material decisions — new revenue models, significant cross-border arrangements, structural changes — are reviewed with the Steuerberater before implementation.

Risk approach

We prefer certainty over marginal optimisation. Where the tax treatment of a transaction is unclear, we apply the treatment that is most defensible on inspection, even if that is not the lowest-tax outcome. Where guidance is genuinely ambiguous, we document the reasoning and apply it consistently.

Transfer pricing and cross-border arrangements

We are a small single-entity publisher. Affiliate commissions received from US ticket marketplaces are grossed up where the counterparty withholds under its own domestic law, and reclaimed under the applicable double-tax treaty where available. We do not use shell entities, intra-group licensing structures or offshore holding arrangements.

Dealings with tax authorities

Our dealings with the Finanzamt Berlin are open, cooperative and timely. We respond to inspection notices within statutory deadlines and do not take positions that depend on information being overlooked. We disclose errors found on our own side proactively.

Review

This strategy is reviewed annually by the managing directors. Material changes are published here with the effective date; prior versions are archived and available on request.