After tax authorities have reached out to crypto investors on numerous occasions in recent years, they now appear to have found a new source of revenue: Amazon product testers. Currently, numerous Amazon product testers are reportedly receiving letters from the Koblenz tax office. The central issue is whether test products provided free of charge should have been reported for tax purposes. This may particularly affect individuals who have received products through Amazon and similar platforms to test them and publish reviews.
Many product testers assume that a free product is not taxable. They haven’t received any payment from Amazon or others, and they haven’t really done much besides testing and reviewing the product. However, this assumption is risky. For tax purposes, it’s not just monetary payments that can be considered income. Benefits in kind are also classified as income. If a product is provided in connection with a review, evaluation, or other form of participation and may subsequently be kept, this may constitute a taxable benefit in kind. After all, you are only allowed to keep the products because you are testing and evaluating them. You are doing something in exchange.
Especially with Amazon product tests, the economic connection is often obvious. A product is provided, and a rating or review is subsequently expected or at least made possible. Whether this results in taxable income in a specific case depends on the specific circumstances. Key factors include the terms of participation, the frequency of product testing, the value of the goods received, and whether the activity is still carried out privately or has already become relevant for tax purposes.
A particular problem is that the value of goods can accumulate significantly over extended periods. Individual products may seem of low value at first glance. However, if products are tested regularly, the total value can quickly reach a significant amount. It is irrelevant whether you keep the products, give them away, or even sell them. The tax office may base its assessment on the market value or selling price of the products.
In addition to income tax, depending on the specific circumstances, other types of taxes—such as business tax and sales tax—may also apply. If the activity is carried out regularly, on a sustained basis, and with a certain degree of participation in economic transactions, these taxes and their associated obligations may apply. The line is not always clear-cut. It is regularly crossed when content is created on a scheduled basis, reach is built up, and manufacturers or agencies specifically provide products for publication. Whether this applies in a specific case must be carefully examined. Making sweeping generalizations here is dangerous.
The risk is not limited to back taxes. If income has not been reported for tax purposes, suspicion of tax evasion may arise. In particularly serious cases, the law provides for prison terms ranging from six months to ten years. Sanctions may be imposed even without intentional failure to file a tax return. Even a reckless breach of duty is sufficient and can be punished with a fine of up to 50,000 euros under Section 378 of the German Fiscal Code (AO).
The fact that tax authorities are scrutinizing digital activities more closely is also evident in the investigations targeting influencers and social media figures. In North Rhine-Westphalia, it became known in 2025 that the tax authorities were analyzing extensive data sets and anticipated significant tax losses. Even though Amazon product testers are not automatically equivalent to professional influencers, this development shows that the tax authorities are increasingly and systematically reviewing online activities, platform data, and digital sources of income.
Anyone who has received a letter from the Koblenz tax office should therefore not respond hastily. Ill-considered statements such as “That was all private,” “I didn’t receive any money,” or “I didn’t know that could be taxable” can become problematic later on. Any statement made to the tax office can have tax and criminal law implications.
First, it should be clarified whether the tax office is merely requesting information as part of a tax assessment proceeding or whether there is already an initial suspicion of a criminal tax offense. This distinction is crucial. In tax assessment proceedings, there are obligations to cooperate. In criminal tax proceedings, however, special rights of the accused apply, particularly the right not to incriminate oneself.
A thorough review of past years is required. This includes an overview of all products received, their values, the respective dates of receipt, any reviews, communication histories, terms of participation, and other income from online activities. Only on this basis can one assess whether tax returns need to be corrected and whether criminal risks exist.
If previous tax returns were incomplete or incorrect, a voluntary disclosure or correction may be considered to preempt an investigation by the tax authorities. However, an effective voluntary disclosure must be complete, timely, and cover all tax offenses of a given tax type for which the statute of limitations has not expired. As a rule, at least the last ten calendar years must be reviewed. Incorrect, incomplete, or late disclosures may result in the loss of immunity from prosecution.
Therefore, it is not advisable to respond to the tax office on your own and without delay. You should first carefully assess what information is required and what risks need to be considered. The goal is an orderly, complete, and strategically sound response.
Those affected should take the letter from the Koblenz tax office seriously but should not panic. It is crucial not to make any hasty statements and to first have the facts examined by an expert. Taking action early can help limit tax risks and, if possible, avoid criminal prosecution.
The statements represent initial information that was current for the law applicable in Germany at the time of initial publication. The legal situation may have changed since then. Furthermore, the information provided cannot replace individual advice on a specific matter. Please contact us for this purpose.