Die Aktivierungsfähigkeit personenbezogener Daten in der Handelsbilanz

The collection and processing of personal data in connection with the commercial use of digital content and services is an integral part of the digital marketplace. Technological processes can be used to extract information from this data that is of economic value to the providers of these content and services. The autor shows how the value of personal data arises, to whom it can be attributed, and whether it should be capitalised in the economic balance sheet. Based on the contractual classification of personal data, she also examines whether individuals are paying with their data for the use of digital content and services and whether this is a transaction subject to VAT.