Gaming and esports

Gaming and esports is developing into an economic factor. Legally and fiscally, much is unclear. We take care of this in practice and science.


Computer and video games fascinate millions of people worldwide. The popularity among companies and the public is growing continuously. At the same time, the need for advice in this largely legally unexplored area is increasing.


The gaming market has changed dramatically in recent decades. Many games are financed through in-game purchases. Players can purchase various virtual items (so-called items/skins) for the game. The purchase raises new questions under civil law. This applies, for example, with regard to the validity of the legal transaction in the case of minors. In addition, virtual items have developed into a source of income. They are sold on the internet - partly on separate trading platforms.

We take care of the tax law assessment of the disposals. Furthermore, we incorporate our expertise in gambling law when virtual objects are required for participation in games of chance rather than money and when they are played for (so-called skin gambling).


For many years, esports have received special attention. Competitions using computer games not only fill stadiums worldwide. They are also moving into the legal spotlight.
Esports players, companies and associations benefit from our expertise, especially in tax law and gambling law.

We take care of the tax issues that arise in esports, such as the taxation of income generated by players. At the same time, we advise companies when it comes to betting on esports. Far from specific legal issues, we help players with classic legal problems, such as in the area of labour law.


Legal research is a major concern for us. Our lawyer Dr. Lennart Brüggemann devotes himself to this topic in particular in his publications. He is also an associate of the Research Centre for eSport Law (University of Augsburg).

In addition, HLB Schumacher Hallermann is a cooperation partner of the Research Centre for esports Law (FeSR) at the University of Augsburg and provides advice on tax law issues in particular

Your contact person:

Prof. Dr. Christian Jahndorf International tax law

Prof. Dr. Christian Jahndorf

Attorney, partner, extraordinary professor Westfälische Wilhelms-Universität Münster

Tel.: +49 (0) 2 51/28 08-153

Write E-Mail


Dr. Lennart Brüggemann


Tel.: +49 (0) 251/2808-153

Write E-Mail


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